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80. WP(C) No.4035/2022 2017-18 w.e.f. - 25.09.2017 & 30.11.2017 30.11.2017 Draft Order passed 26.03.2021 01.04.2016 28.09.2017 (filed on (original) is dated 29.03.2021 Notice (section Qualcomm India Pvt. Ltd. after 04.12.2017) (aspect of and final 148 of the Act) merger of CSR Technology India and several merger is assessment order is Pvt. Ltd. vs. ACIT letters disclosed) dated 31.01.2022 Erstwhile thereafter regime Remarks:

Item WP(C) No. Assessment Appointed NOC given Date of Factum of Revised/ Details of regular Date of No. & Year date of by AO approval of amalgamation Belated assessment Impugned Cause Title Amalgamation before scheme by intimated to return filed Notice/ Order as per the NCLT on NCLT/ HC AO/ old PAN (if any) on scheme surrendered on  Notice u/s 148 (old regime) issued in the name of non-existent amalgamating entity on 26.03.2021 despite intimation of amalgamation/surrender of old PAN/request for transfer of TDS/advance tax credit by the Petitioner (amalgamated entity).  The present case admittedly falls under Category II as notice has been issued in the name of the amalgamating entity (Pg. 129 of the writ petition (Annexure P-8) and the notice is in the name of- "CSR Technology (India) Pvt. Ltd. (Now merged with Qualcomm India Pvt. Ltd.)". It is squarely covered by the law laid down in the case of PCIT v. Maruti Suzuki India Ltd.: [2019] 416 ITR 613 (SC) & Dalmia Power Ltd. vs. ACIT [2020] 420 ITR 339 (SC). It is stated that identical was the position in Maruti Suzuki also and hence Hon‟ble Apex Court has discussed the cases falling in Category II in detail and ruled in favor of the Assessee.  The revised return has been filed by Qualcomm India Pvt. Ltd. after incorporating all the incomes/TDS/advance tax of the amalgamating entity and the same has been assessed to tax as well u/s 143(3) proceedings (Annexure P-6). During assessment proceedings, a specific question was asked about the merger, which was duly explained and responded to.

 The aspect of merger was also informed in the ROI under the „Business Organization‟ Column (Annexure P5). Hence, the Respondents have been well aware of the merger/amalgamation.

81. WP(C) No.4038/2022 2017-18 w.e.f. - 25.09.2017 & 30.11.2017 30.11.2017 Draft Order passed 26.03.2021 01.04.2016 28.09.2017 (filed on (Original) is dated 29.03.2021 Notice (section Qualcomm India Pvt. Ltd. after 04.12.2017) (aspect of and final 148 of the Act) merger of Ikanos Communications and several merger is assessment order is India Pvt. Ltd. vs. ACIT letters disclosed) dated 31.01.2022 Erstwhile thereafter regime Remarks:

 The present case admittedly falls under Category I as notice has been issued in the name of the amalgamating entity alone (Pg. 129 of the writ petition-Annexure P-8). It is squarely covered by the law laid down in the case of PCIT v. Maruti Suzuki India Ltd.: [2019] 416 ITR 613 (SC) & Dalmia Power Ltd. vs. ACIT [2020] 420 ITR 339 (SC).  The revised return has been filed by Qualcomm India Pvt. Ltd. after incorporating all the incomes/TDS/advance tax of the amalgamating entity and the same has been assessed to tax as well u/s 143(3) proceedings (Annexure P-6). During assessment proceedings, a specific question was asked about the merger, which was duly explained and responded to.