Draft Assessment Issued in Name of Amalgamated Company Held Void Ab Initio

SMS India Private Limited Vs Assessment Unit Income Tax Department (Delhi High Court)

The Delhi High Court set aside a draft assessment order issued under Section 144C(1) of the Income-tax Act, 1961, holding that an assessment initiated and continued in the name of a company that had ceased to exist due to amalgamation is void ab initio. The writ petition challenged a draft assessment order dated 05 March 2025 for Assessment Year 2022–23, which had been issued in the name of Paul Wurth India Private Limited, a company that had amalgamated with SMS India Private L

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