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Showing contexts for: nonexistent entity in Maruti Suzuki India Ltd. (As Successor ... vs Dcit, New Delhi on 6 April, 2017Matching Fragments
This appeal is filed by the assessee against the order dated 31/10/2016 passed u/s 143(3) read with Section 144C (3) of the Income tax Act, 1961.
2. The main contention of the assessee is that the impugned assessment proceedings were continued in the name of non-existent merge entity i.e. "M/s. Suzuki Powertrain India Ltd" and final assessment order was also passed in the name of nonexistent entity. Thus, the grievance of the assessee is related to the validity of the assessment order framed u/s 143(3) read with Section 144C(1).