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TMI Blog2019 (8) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Pr. CIT v. Maruti Suzuki India Ltd. [ 2019 (7) TMI 1449 - SUPREME COURT] . Thus, there is no legal error committed by the ITAT in the impugned order. No substantial question of law arises for consideration. - ITA 263/2019 - - - Dated:- 30-7-2019 - S. MURALIDHAR AND TALWANT SINGH JJ. Appellant Through: Mr. Shailendra Singh, Advocate. Respondent Through: (appearance not given) O R D E R Dr. S. Muralidhar, J.: 1. The Revenue is in appeal against an order dated 30th November, 2017 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA Nos.12697/Del/2014 and CO. No. 163/Del/2017 for Assessment Year (AY) 2007-08. 2. The facts in brief are that the Assessee is a su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ITAT. The Assessee filed Cross Objection No.163/Del/2017. 6. The Assessee contended before the ITAT that Heartland Delhi Transcription Services Pvt. Ltd. (HDTS) in whose name the assessment was framed had been amalgamated with Heartland Information Consultancy Services Pvt. Ltd. (HICS) pursuant to the order dated 25th July 2008 passed by this Court. Further the name of the new amalgamated entity got changed to Transcend MT Services Private Limited (TMTS) i.e. the Respondent herein. On this basis it was contended by the Assessee that since the AO had on 22nd February 2011 framed the assessment on a company that had ceased to exist from 25th July 2008, the assessment was void ab initio. 7. The ITAT, relying on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision was dismissed by the Supreme Court in Skylight Hospitality LLP v. ACIT (2018) 13 SCC 146. The Supreme Court noted the peculiar facts of the case where wrong name was given in the notice on account of merely a clerical error which could be corrected under Section 292B of the Income Tax Act. 9. Learned counsel for the Assessee appearing on advance notice has placed before this Court the recent judgment dated 25th July, 2019 of the Supreme Court of India in Principal Commissioner of Income Tax v. Maruti Suzuki India Limited (2019) 107 taxmann.com 375 (SC). By the said judgment, which is an elaborate one, the Supreme Court upheld the decision dated 9th January, 2018 of this Court in Principal Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017. The decision in Spice Enfotainment has been followed in the case of the respondent while dismissing the Special Leave Petition for AY 2011-12. In doing so, this Court has relied on the decision in Spice Enfotainment. 34. We find no reason to take a different view. There is a value which the court must abide by in promoting the interest of certainty in tax litigation. The view which has been taken by this Court in relation to the respondent for AY 2011-12 must, in our view be adopted in respect of the present appeal which relates to AY 2012-13. Not doing so will only result in uncertainty and displacement of settled expectations. There is a significant value which must attach to observing the requirement of consistency and ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any i.e. HDTS. 14. Clearly, therefore, in the present case, unlike the facts of Skylight Hospitality (supra), there is no question of a mere clerical error warranting invocation of Section 292B of the Act. There the notice had been issued to Skylight Hospitality Pvt. Ltd. whereas the said entity had got converted to a partnership by the name of Skylight LLP. In the present case, however, there is sea change with the original entity against which the assessment was framed viz., HDTS long ceasing to exist at least three years prior thereto, getting amalgamated with HICS and then getting re-named as TMS. The case is squarely covered by the decision of this in Principal Commissioner of Income Tax-6 v. Maruti Suzuki (supra) as well ..... X X X X Extracts X X X X X X X X Extracts X X X X
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