No rectification u/s 292B if Income Tax Assessment Order issued in the Name of a Non-Existent Entity
Case Law Details
Case Name : International Hospital Limited Vs DCIT (Delhi High Court)
Appeal Number : ITA 116/2023
Date of Judgement/Order : 26/09/2024
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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International Hospital Limited Vs DCIT (Delhi High Court)
Conclusion: An assessment order issued in the name of the non-existent entity, following an amalgamation could not be cured u/s 292B as once the Scheme came to be approved, the transferor companies came to be dissolved by operation of law.
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