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TMI Blog2022 (4) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... d recorded that the erstwhile company State Bank of Bikaner and Jaipur was acquired by/amalgamated into M/s. State Bank of India w.e.f 01.04.2017 still he passed the Assessment Order in the erstwhile company. As relying on case MARUTI SUZUKI INDIA LIMITED [ 2019 (7) TMI 1449 - SUPREME COURT] we hold that the Assessment Order passed in the name of the erstwhile company is void ab initio. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is void ab initio under Rule 11 of I.T. Rules, 1963. Since the additional ground raised by the assessee is legal ground which goes to the root of the case, accordingly, this additional Ground No. (i) is admitted for adjudication. 3. At the time of hearing, it is brought to our notice that Assessing Officer has observed in its Assessment Order that the erstwhile State Bank of Bikaner and Jaipur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders passed by the Assessing Officer. 5. Considered the rival submissions and material placed on record, we observed that the Assessing Officer has clearly understood and recorded that the erstwhile company State Bank of Bikaner and Jaipur was acquired by/amalgamated into M/s. State Bank of India w.e.f 01.04.2017 still he passed the Assessment Order in the erstwhile company. As held in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 142(1). Prior to the date on which the jurisdictional notice under section 143(2) was issued, the scheme of amalgamation had been approved on January 29, 2013 by the High Court under the Companies Act, 1956 with effect from April 1, 2012. The Assessing Officer had assumed jurisdiction to make an assessment in pursuance of the notice under section 143(2). The notice was issued in the name of the am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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