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TMI Blog2023 (2) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... the name of non-existence company the order of assessment would not be merely be a procedural defect but would render it void. The stand of the revenue that the reassessment was justified in view of the fact that the PAN in the name of the non-existent entity had remained active does not create an exception in favour of the revenue to dilute in any manner the principles enunciated hereinabove. WP allowed in favour of assessee. - WRIT PETITION NO. 2462 OF 2022 - - - Dated:- 10-2-2023 - DHIRAJ SINGH THAKUR AND KAMAL KHATAF JJ. For the Petitioner : Mr. Paras Savla a/w Mr. Harsh R. Shah Advocate. For the Respondents : Mr. Suresh Kumar Advocate. JUDGMENT PER DHIRAJ SINGH THAKUR J.: The Petitioner challenges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment year 2016-17F return was filed by the Petitioner in which the factum of the amalgamation of Laysin BPO Pvt. Ltd. was reflected. For the assessment year 2017-1 F the Petitioner states that it filed a response to e-verification informing the Respondents yet again regarding the non-existence of the entity on account of its merger with the Petitioner herein. 4. Be that as it may it is thus clear that the notice under Section 14 of the Act which forms the basis for reassessment proceedings was issued in the name of a non-existent entity and despite the fact that the Respondents had the knowledge regarding the nonexistence of the said entity and despite having been informed the order of assessment was passed in the name of the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... malgamation. When two companies are merged and are so joined as to form a third company or one is absorbed into one or blended with another the amalgamating company loses its entity. In the case of Spice Entertainment Ltd. V/s. CST 2012 (20) ELT 43 (Delhi) a Division Bench of the Delhi High Court held that once the factum of amalgamation of a company had been brought to the notice of the A.O.F despite which the proceedings are continued and an order of assessment passed in the name of non-existence company the order of assessment would not be merely be a procedural defect but would render it void. 6. Recently the Apex Court in the case of Principal Commissioner of Income Tax New Delhi Vs. Maruti Suzuki India Ltd. [2019] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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