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ITAT Ahmedabad Quashes Assessment on Non-Existent Entity – AO Duly Informed of Amalgamation
Case Law Details
- Case Name
- Man Energy Solutions India Pvt. Ltd. Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Ahmedabad
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Man Energy Solutions India Pvt. Ltd. Vs ITO (ITAT Ahmedabad)
Assessee, Man Turbo India Pvt. Ltd., was amalgamated with Man Diesel & Turbo India Pvt. Ltd. with effect from 1 .1.2013 pursuant to the order of the Hon’ble Bombay High Court dt 28.3.2014 filed with the ROC on 21.5.2015. The fact of amalgamation was repeatedly brought to the notice of AO & the Transfer Pricing Officer through various letters dated 24.06.2014, 20.10.2014, 21.10.2015, 12.01.2016, 18.03.2016, & 07.04.2016. Despite this, the TP order, draft assessment order, DRP directions, & final assessment orde...




