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Assessment order passed in case of amalgamated entity is null and void
Case Law Details
- Case Name
- India Medtronic Private Limited Vs Additional/Joint/Deputy/ACIT/ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Mumbai
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India Medtronic Private Limited Vs Additional/Joint/Deputy/ACIT/ITO (ITAT Mumbai)
ITAT Mumbai held that the entire assessment order have not been passed in the case of non-existing entity i.e. amalgamated entity is null and void and hence liable to be quashed.
Facts- The assessee submitted that the erstwhile company, India Medtronic Pvt. Ltd. (IMPL) was incorporated on 02/05/2002 which was primarily engaged in trading and marketing of medical devices, medical equipment products and their spares and consumables and rendering related services. M/s. Covidien Healthcare India Pvt. Ltd. (CHIPL) ...
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