Indian Kanoon - Search engine for Indian Law

"On the facts and in the circumstances of the case, and in law , without prejudice to the earlier grounds, the learned assessing officer (A O) has erred in assuming jurisdiction and issuing notice u/sec143(2) of the Income Tax Act 1961 (the ACT)to an nonexistent entity i.e.Siemens Building Technologies Siemens Ltd., Mumbai.

Private Limited(SBTPL), even after A.O. was informed that SBTPL has been Amalgamated with the Siemens Limited with effect from 1 October 2020 and ceased to exist before the date of issuance of such notice rendering the entire proceedings as void ab initio being against a non -existent entity".

merged with Siemens Ltd and the assessment order was passed on nonexistent company/entity and is invalid.

9. We find The Hon‟ble Supreme Court, in the case of Pr.CIT Vs Maruti Suzuki India Ltd 416 ITR 613 ( S C ), has held that assessment order passed on a nonexistent entity is without jurisdiction and deserves to be set aside. The facts of the case,before the Hon‟ble Supreme Court clearly shows that the notice issued under section 143(2) of the Act is in the name of amalgamating company and not the name of amalgamated company. In the present case, similar notice dated 29/08/2011 was issued in the name of a nonexistent entity. Even the participation by the assessee in the assessment proceedings would also not make any difference because the facts remains that the assessment order has been passed by the assessing officer in the name of a nonexistent company. In the present case, despite the fact that the assessing officer was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice was issued only in its name. The basis on which jurisdiction was invoked was fundamentally at odds with the legal principle that the amalgamating entity ceases to Siemens Ltd., Mumbai.