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TMI Blog2023 (9) TMI 1556X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order, concerning the same issue was dismissed by the DRP, with a direction to the AO to pass the assessment order as per the name given in the DRP s order. Having regard to this direction,Respondent says that the AO could not have veered away from the mandate given to him by the DRP. In support of this plea Mr Kalra relies upon Section 144C(13). There is, however, one aspect which Respondent needs to return with instructions on, which is as to the date when the amalgamation scheme was sanctioned. will also indicate the date from which the amalgamation scheme came into effect. This is relevant as Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue, has advanced an argument that the retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent/assessee, which has resulted in the assessment order being set aside. The basis for reaching this conclusion is indicated in paragraph 10 of the impugned order which reads as under: 10. Then it can be appreciated that vide letter dated 18.12.2020 available at page No. 1 of the paper book the Id AO was specifically informed of the fact of merger of the assessee M/s. Wiley Subscription Services Inc with appellant M/s. John Wiley Sons Inc. Further, by letter dated 23.03.2021 the Id AO was specifically informed, upon his own questionnaire, about the date of merger and the fact that the successor company John Wiley Sons Inc already holds PAN No. AACCJ5564B. Inspite of the aforesaid facts being in the knowledge of the AO and the specific dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order, concerning the same issue was dismissed by the DRP, with a direction to the AO to pass the assessment order as per the name given in the DRP s order. 13.1 Having regard to this direction, Mr Kalra says that the AO could not have veered away from the mandate given to him by the DRP. In support of this plea Mr Kalra relies upon Section 144C(13) of the Income Tax Act, 961 [in short, the Act ]. 14. There is, however, one aspect which Mr Kalra needs to return with instructions on, which is as to the date when the amalgamation scheme was sanctioned. 14.1 Mr Kalra says that he will return with instructions on that score. 15. Furthermore, Mr Kalra will also indicate the date from which the amalgamation scheme came into effect. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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