No proceedings can be brought against a non­existent person either natural or artificial

CIT Vs. S R M B Udyog Ltd. (Kokata High Court)- Under the provisions of the Companies Act, 1956, effect of amalgamation is winding up of the transfer-or company. Moreover, from the terms of the amalgamation which have been accepted by this Honourable Court, it appears that whatever proceedings were pending or were sought to be initiated after the date of the order of amalgamation, were to to done against the transferee company. Under such circumstances, we could gather from the facts that the appeal was preferred by SRMB Udyog Ltd. before the Commissioner of Income Tax after the order of amal...