Assessment on Non-Existent Telenor India Void Post Merger with Bharti Airtel: ITAT Delhi

Bharti Airtel Limited Vs DCIT (ITAT Delhi) Case Overview: This case involves appeals filed by Bharti Airtel Limited (as successor to Telenor India Communications Pvt. Ltd.) against assessment orders passed by the Deputy Commissioner of Income Tax for assessment years 2017-18 and 2018-19. The appeals were heard together by the Income Tax Appellate Tribunal (ITAT), Delhi Bench, and disposed of through a common order due to identical grounds raised in both appeals. Facts of the case: Telenor India Communications Pvt. Ltd. (TCPL), a telecom operator in six Indian circles, merged with Bharti Airt...