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Assessment Order Void When Issued to Non-Existent Merged Entity: ITAT Mumbai
Case Law Details
- Case Name
- ACIT Vs Viacom 18 Media Pvt. Ltd (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Mumbai
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ACIT Vs Viacom 18 Media Pvt. Ltd (ITAT Mumbai)
The appeal and cross-objection before the Income Tax Appellate Tribunal (ITAT) Mumbai arose from the order of the National Faceless Appeal Centre (NFAC)/Commissioner of Income Tax (Appeals), Delhi, dated 27 August 2024, for Assessment Year (AY) 2014–15. The appeal was filed by the Revenue, and the cross-objection (CO) by the assessee, Viacom 18 Media Pvt. Ltd., arising out of the assessment proceedings initially conducted in the name of M/s Prism TV Pvt. Ltd.
M/s Prism TV Pvt. Ltd. filed its income tax return on 29 November 2...
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