Assessment order u/s.143(3) r.w.s.144C(13) on a non-existing ...

Tax Order Invalid Due to Addressing Non-Existent Company Post-Amalgamation u/ss 143(3) & 144C(13.

May 6, 2023

Case Laws Income Tax AT

Assessment order u/s.143(3) r.w.s.144C(13) on a non-existing entity - amalgamation of company - The assessment order, referring only to the name of the amalgamating company without any reference to the name of the amalgamated company, which was passed after due communication of the amalgamation, in our considered opinion, suffers from illegality and is incapable of countenance. - AT

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Assessment order u/s.143(3) r.w.s.144C(13) on a non-existing ...

Tax Order Invalid Due to Addressing Non-Existent Company Post-Amalgamation u/ss 143(3) & 144C(13.

May 6, 2023

Case Laws Income Tax AT

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