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To continue appeal in amalgamation file revised Form No. 36 in new entity name
Case Law Details
- Case Name
- EADS India (P) Ltd. Vs Dy. CIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Bangalore
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EADS India (P) Ltd. Vs Dy. CIT (ITAT Bangalore)
In case of amalgamation, assessee was required to file the revised Form No. 36 in accordance with rules, to continue its appeal in the name of new entity. In the absence of any amended Form 36/memo of parties, the present appeals were not maintainable.
It is abundantly clear that the proceedings initiated by EADS India (P) Ltd. can only be continued by the transferee company i.e., Airbus Group India (P) Ltd. in its own name.
In our view, as the rights and liabilities of EADS India (P) Ltd. are transferred to Airbus Group India (P) Ltd. , therefor...
