Case Law Details
PCIT Vs Sony Mobile Communications India Pvt. Ltd. (Delhi High Court)
1. The Assessment Order was made in the name of the assessee in which return of income was filed but the Assessee had already been amalgamated in another company and so the order was passed in the name of a non existent company.
2. The assessee had duly informed the AO that the assessee company was merged into another company.
3. Under Rule 11 of the ITAT Rules, 1963, additional ground of appeal was filed regarding the aforesaid issue and ITAT held that since all material necessary for adjudication of the additional ground was available on record, the additional ground was entitled to be admitted for adjudication.
4. Hon Delhi HC held : The assessment orders framed by the AO on a non-existent company were a nullity in the eyes of law and void and the provisions of Section 292B could not rescue the appellant.
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