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1. Assessment against non existent company - name of company struck off by ROC - Assessment based on Seized Materials - The Tribunal noted that the Assessing Officer was...

2. Validity of assessment against non existent company - amalgamation proceedings concluded - the assessment order passed on a non-existent Company is bad in law, inasmuch...

3. Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

4. Assessment order passed against a non-existent entity due to merger of companies is invalid. The assessment order was passed in the name of Genpact India, which had...

5. Validity of assessment - non-existent entity consequent to the order of merger - final order of assessment for Assessment Year 2010-11 dt.30.12.2014 passed in the name...

6. The case pertains to the validity of an assessment order against a company that had already undergone amalgamation. The key points are: The assessment order was passed...

7. The revenue authorities were aware of the amalgamation of AOK In-house Factoring Services Private Limited with 3i Infotech BPO Limited. The assessing officer passed the...

8. Draft assessment order u/s 144C in the name of a non-existent company - amalgamation of the company under the scheme of merger - the draft order framed u/s 144C(1) of...

9. Assessment order passed against non-existent company - Merger of company as per the scheme of Amalgamation into other company - Since the assessee company ceased to be...

10. Validity of assessment - the assessment order passed in the name of non-existent entity is invalid and subsequent proceedings arising there from are vitiated

11. Validity of assessment order - Amalgamation - transfer pricing order u/s. 92CA(3) was passed against non-est (amalgamated) company - assessment order though passed in...

12. Reopening of assessment u/s 147 - notice u/s 148 issued on non-existent entity as the assessee was dissolved - the name of assessee was struck off from the Registrar of...

13. Assessment against amalgamating company - notice u/s 143(2) was issued to non-existent company - Participation in the proceedings by the appellant in the circumstances...

14. The High Court held that initiating tax assessment u/s CGST Act against a dissolved company is a jurisdictional defect, not a procedural one. Once a company is dissolved...

15. Assessment on amalgamated company – Assessment on a company which has been dissolved by amalgamation u/s 391 and 394 of the Companies Act, 1956 is invalid - AT