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Section 263 Order Quashed as Issued Against Non-Existent Amalgamated Company: ITAT Ahmedabad
Case Law Details
- Case Name
- Snowhill Agencies P. Ltd. Vs PCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Ahmedabad
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Snowhill Agencies P. Ltd. Vs PCIT (ITAT Ahmedabad)
The assessee appealed against the order of the Principal Commissioner of Income Tax dated 12.03.2019 passed under Section 263 of the Income Tax Act, 1961. The assessee contended that the revision proceedings were initiated and concluded against Snowhill Agencies Pvt. Ltd. (SAPL), which had ceased to exist pursuant to schemes of amalgamation sanctioned by the High Court. SAPL had merged with Jainco with effect from 01.04.2013 under a scheme sanctioned on 11.06.2015, and Jainco subsequently merged with Gallops under a scheme san...
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