Home Highlights April 2018 Year 2018 This

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

2. Reopening of assessment post amalgamation process - Mere activation of PAN number may not give a right to the revenue to issue notice to a non-existent entity....

3. Validity of the draft assessment order issued in the name of non-existent entity - TP adjustment - arm’s-length price u/s 92CA - once the draft assessment order and...

4. 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...

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

7. Reassessment proceedings against non existent entity - amalgamated company - Mere activation of PAN number may not give a right to the respondents to issue notice to a...

8. The High Court held that the reopening notice issued u/s 148 against a non-existent entity, i.e., the amalgamating company that had ceased to exist due to an approved...

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

10. 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...

11. 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...

12. Validity of Order passed against a non-existent entity - The Appellate Tribunal's decision revolves around the critical legal principle that an assessment order issued...

13. Validity of reopening of assessment u/s 147 - assessment order had been passed on the amalgamating company - notice u/s.148 of the Act dated 30/03/2016 was issued in the...

14. Assessment against amalgamating company - Validity of reopening of assessment u/s 147 - Notice u/s.148 was issued in the name of HLCL (non-existent entity) and...

15. Reopening of assessment u/s 147 - Unexplained loan - There were no justification for the A.O. to record non-existing, incorrect and wrong facts in the reasons for...