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Draft Assessment Issued in Name of Amalgamated Company Held Void Ab Initio
Case Law Details
- Case Name
- SMS India Private Limited Vs Assessment Unit Income Tax Department (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All High Courts, Delhi High Court
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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 Limited with ...
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