Assessment Order passed in the name of amalgamated entity is invalid

Honda Cars India Ltd. Vs DCIT (ITAT Delhi)

In this case In spite of intimation to the TPO and the Assessing Officer regarding the amalgamation of ‘Honda Motor India Pvt. Ltd.’ to ‘Honda Cars India Ltd.’, not only the order under section 92CA(3) of the Act was passed in the name of the amalgamated company, but even the final assessment order was also passed in the name of erstwhile company, viz., ‘Honda Motor India Pvt. Ltd.’ and mentioning its PAN. Thus, there cannot be any manner of doubt that the impugned order has been passed in the name

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