Assessment framed by AO on non-existent amalgamated company is void ab initio

Genpact Infrastructure Vs. DCIT (ITAT Delhi)

In the present assessment was framed by the AO on the non-existent amalgamated company, not on the amalgamating company, therefore, the assessment framed was void ab initio and the same was rightly quashed by the ld. CIT(A). Since, we have quashed the assessment framed by the AO therefore no separate finding is being given on the other issues raised in the Departmental appeal.

FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-

This is an appeal by the a

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