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Assessment Order Quashed Due to Issuance in Name of Non-Existent Amalgamated Entity
Case Law Details
- Case Name
- JSW Steel Coated Products Limited Vs National Faceless Assessment Centre (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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JSW Steel Coated Products Limited Vs National Faceless Assessment Centre (Bombay High Court)
In this case before the Bombay High Court, the petitioner challenged the validity of the assessment order dated 23.03.2024 passed under Sections 143(3) read with 144B of the Income-tax Act, 1961, along with the demand notice under Section 156 and penalty notice under Sections 274 read with 270A, on the ground that they were issued in the name of a non-existent entity.
The petitioner company had undergone amalgamation with another company pursuant to an order of the National Company Law...
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