Assessment order passed in case of amalgamated entity is null and void

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) ...