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TMI Blog2024 (6) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... s against non-existent entity - PAN number pertains to the company prior to the order of amalgamation, that is no longer in existence in terms of the order of amalgamation - HELD THAT:- It is to be noticed that the legal position stands settled by virtue of the order in the case of Principal Commissioner of Income Tax, New Delhi v. Maruti Suzuki India Ltd. [ 2019 (7) TMI 1449 - SUPREME COURT ] whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entity consequent to the order of amalgamation passed by the National Company Law Tribunal, Bengaluru Bench in C.P(CAA) No.69/BB/2018 passed on 25.03.2019, whereby the transferor company - M/s. Rajdisle Private Limited came to be amalgamated with the transferee company - RJU Enterprises Private Limited. Subsequently, the name of M/s. RJU Enterprises Private Limited was changed to M/s. Rajdisle Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledged on 28.01.2021. 5. It is to be noticed that for the same assessment year 2020-21, the revenue has issued notice under clause (b) of Section 148A of the Income Tax Act, 1961 (for short 'the Act') to M/s. Rajdisle Private Limited bearing PAN No.AAICR2909J. It is noticed that this PAN number pertains to the company prior to the order of amalgamation, that is no longer in existence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;A2' and 'A3' for the assessment year 2020-21 pertaining to the petitioner company having been issued to the non-existing company M/s. Rajdisle Private Limited bearing PAN No.AAICR2909J are one without jurisdiction and are set aside. 8. However, liberty is reserved with the authority to initiate appropriate proceedings as is open in law and permissible insofar as the contents of the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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