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Assessment Void Because Notice Issued to Non-Existing Company After Merger: Bombay HC
Case Law Details
- Case Name
- CIT Vs Shell India Markets Pvt. Ltd. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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CIT Vs Shell India Markets Pvt. Ltd. (Bombay High Court)
Subsequent development:
SLP filed by the Revenue before the Supreme Court in PCIT-LTU v. Shell India Markets Pvt. Ltd. was dismissed on 27 February 2026, thereby affirming the decision of the Bombay High Court.
Core Issue: Whether assessment proceedings initiated or completed in the name of a company that has ceased to exist due to amalgamation are valid in law, and whether such defect can be cured by invoking Section 292B of the Income-tax Act, 1961.
Brief Facts:-Shell Technology India Pvt. Ltd. amalgamated with Shell India Markets Pvt....
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