Case Law Details
DCIT Vs Mapsa Infra (P) Ltd (ITAT Delhi)
The issue under consideration is whether Assessment order u/s 153C issued in the name of Amalgamated Company will be considered as valid?
ITAT states that, the framing order in the name of non-existent entity is not a procedural defect curable under section 292B of the Act or under any other provision of the Act but it is a jurisdictional defect and hence any order passed in the name of non-existing person is void ab initio. Further, the Hon’ble Supreme Court in the case of Maruti Suzuki India Ltd. 107 Taxman 375 vide order dated July 25, 2019 held that where despite the fact that the AO was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice issued in the earlier name in the consequent assessment conducted cannot be held to be valid. Respectfully, following the ratio of the Apex Court, ITAT hereby decline to interfere with the order of the Id. CIT (A). In the result, the appeals of the Revenue are dismissed.
FULL TEXT OF THE ITAT JUDGEMENT
This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-28, New Delhi, Dated 27.02.2017, for the A.Y. 2009-2010, on the following grounds :
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