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SC Dismisses Revenue SLP as Fresh Notice Issued After HC Quashed Assessment on Non-Existent Entity
Case Law Details
- Case Name
- DCIT Vs Reliance Industries Ltd (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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DCIT Vs Reliance Industries Ltd (Supreme Court of India)
The matter concerns assessment proceedings relating to assessment years 1993–94 to 1995–96 and a connected writ petition. The central issue before the High Court was a jurisdictional question: whether an assessment order passed under Section 143(3) of the Income-tax Act in the name of a non-existent entity after amalgamation is void ab initio.
Read HC Judgment: Assessment Orders Quashed as Passed in Name of Non-Existent Company After Amalgamation
The case arose from the merger of Reliance Polyethylene Limited (RPEL) and Reliance Pol...
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