Assessment in the name of non-existent company was invalid

Amdocs Development Centre India LLP Vs DCIT (ITAT Pune) It is no more res-integra that the order passed in the name of non-existent entity is invalid and unsustainable in the eye of law. The company “Amdocs Business Services Private Limited” was merged with “Amdocs Development Centre India Private Limited” vide order of Hon’ble Bombay High Court dated 10th May, 2013, approving the scheme of amalgamation w.e.f. 1st April, 2012. Thus, after the date of merger has been notified in the order of Hon’ble High Court, merged company ceases to subsist. The assessee intimated Assessi...