Home Highlights February 2019 Year 2019 This

You may also like:

1. 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....

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. 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...

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. Reopening of assessment u/s 147 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of...

6. 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...

7. 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...

8. Validity of TP Adjustment against non existent entity - amalgamated company - all the revenue authorities i.e., the AO, TPO and DRP have passed the order in the name of...

9. 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...

10. Assessment order passed on an non- existent entity - Fact of amalgamation was not disclosed in the business/organization column and the assessment order indicated the...

11. 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...

12. 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...

13. Reopening of assessment u/s 147 - notice against non-existing company - notice was issued in the name of the amalgamating company - The substantive defective notice...

14. Validity of assessment against non existent company - AO can proceed with the assessment proceedings, by transposing the amalgamated company as the assessee and issuing...

15. Assessment against a company which was non-existent is invalid - AT