After repeated intimation, assessment order passed in the name of amalgamated company is bad-in-law

Biocon Biologics Limited Vs DCIT (ITAT Bangalore)

ITAT Bangalore held that inspite of repeated intimation informing the amalgamation of the assessee, the assessment has been completed on a non-existing i.e. amalgamated company and therefore the the assessment order in the name of amalgamated company is treated as null and void.

Facts-

During the course of assessment proceedings, reference was made to TPO for determination of Arm’s Length Price of international

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