2019 (8) TMI 1812 - HC - Income Tax

Assessment in the name of a non-existent company - Assessment in the name of company amalgamated - whether the ITAT erred in holding that the AO had passed the assessment order in the name of a non-existent company consequent upon amalgamation - HELD THAT - This issue has been answered against the Revenue by the judgment in Pr. Commissioner of Income Tax, New Delhi v Maruti Suzuki India Limited 2019 (7) TMI 1449 - SUPREME COURT Therefore, no substantial question of law arises in the present appeal. The appeal is dismissed.

Summary

The Delhi High Court allowed the appeal by the Revenue against an order passed by the Income Tax Appellate Tribunal for the Assessment Year 2006-07. The issue was about the assessment order being passed in the name of a non-existent company, which had amalgamated with another company. The court cited a Supreme Court judgment and dismissed the appeal as no substantial question of law arose.