2019 (2) TMI 325

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..... ssessment order and the final assessment order make a clear reference to the fact that M/s. Suzuki Powertrain India Ltd. amalgamated with M/s. Maruti Suzuki India Ltd. Moreover, it has been urged that there was no prejudice to the assessee since it was evident to it at all times that the assessment which was carried out was with respect to the erstwhile business of M/s. Suzuki Powertrain India Ltd .....

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..... ary No.14106 of 2018, by which the Special Leave Petition filed by the Revenue was dismissed in view of the order dated 2 November 2017 passed by this Court in C.I.T., New Delhi Vs. M/s. Spice Enfotainment Ltd . (Civil Appeal No.285 of 2014). In order to advance his submissions, learned counsel has, however, adverted to the judgment of the Delhi High Court in Sky Light Hospitality LLP Vs. Assis .....

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..... Moreover, it has been urged that there was no prejudice to the assessee since it was evident to it at all times that the assessment which was carried out was with respect to the erstwhile business of M/s. Suzuki Powertrain India Ltd., which has been amalgamated with the successor company. In view of the above submissions, we direct that notice shall issue. Ms. Kavita Jha, learned counsel ac .....

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