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TMI Blog2022 (11) TMI 1517X X X X Extracts X X X X X X X X Extracts X X X X ..... as assessment order passed in the name of a non-existent entity is equivalent to passing an order in the name of dead person, hence, is invalid. Decided in favour of assessee. Accordingly, it is quashed. The impugned order of learned Commissioner (Appeals) is hereby set aside. Assessee appeal allowed. - SHRI G.S. PANNU, HON BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER For the Assessee : Sh. G.C. Srivastava, Advocate Sh. Mayank Patawari, CA For the Respondent : Sh. Mrinal Kumar Das, Sr. DR ORDER PER SAKTIJIT DEY, JM: Captioned cross-appeals arise out of order dated 20.10.2014 of learned Commissioner of Income Tax (Appeals)-2, Faridabad, pertaining to assessment year 2005-06. ITA No.99/Del/2015 (Assessee s Appeal) 2. Ground no. 1, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order having been passed in the name of non-existent entity is invalid. In support of such contention, learned counsel relied upon the following decisions: 1. PCIT Vs. Maruti Suzuki India Ltd., [2019] 107 taxmann.com 375 (SC). 2. Spice Infotainment Ltd. Vs. CIT, Civil Appeal No.285 of 2014 (SC) 3. Learned Departmental Representative submitted, the assessee has filed the return of income in the name of erstwhile company. Hence, the Assessing Officer proceeded to complete the assessment in the said name, as, the assessee did not file any revised return of income mentioning the new name. Though, he could not controvert the fact that the assessee had intimated the fact of amalgamation to the Assessing Officer much prior to the completion o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment order in the name of the erstwhile company. In case of PCIT Vs. Maruti Suzuki India Ltd. (supra), Hon ble Supreme Court has held that assessment order passed in the name of a non-existent entity is equivalent to passing an order in the name of dead person, hence, is invalid. The ratio laid down by the Hon ble Supreme Court squarely applies to the facts of the present case. However, for the sake of completeness, it is our duty to deal with the decision of the Hon ble Supreme Court in case of PCIT Vs. M/s. Mahagun Realtors (P) Ltd. (supra) cited by learned Departmental Representative. On a careful reading of the decision cited by learned Departmental Representative, it is very much clear that in the facts of this case, the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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