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14. Learned DRP Mumbai passed direction on 30/7/2012 in the name of Solvay Pharma India Ltd whereas form number 35A being objections to the draft assessment order clearly mentions the eligible assessee as Solvay Pharma India Ltd (now merged with Abbott India Ltd). It was also verified by the director of Abbott India Ltd.

15. Consequently the final assessment order was passed on 31/10/2012 in the name of Solvay Pharma India Ltd.

16. The claim of the learned authorized representative is that by various correspondence the assessing officer as well as the learned dispute resolution panel was intimated about the amalgamation of Solvay Pharma India Ltd with Abbott India private limited however, despite above communication, all the orders passed by the learned TPO and the learned assessing officer as well as the learned dispute resolution panel are in the name of Solvay Pharma India limited which should have been passed in the name of Abbott India Ltd and therefore such orders passed are on a nonexistent entity and consequently are invalid and liable to be quashed. The learned authorized representative relied heavily on the decision of the honourable Supreme Court in case of Principal Commissioner Of Income Tax Versus Maruti Suzuki India Ltd [2019] 107 taxmann.com 375 (SC) where it has been held that Where assessee company was amalgamated with another company and thereby lost its existence, assessment order passed subsequently in name of said non-existing entity, would be without jurisdiction and was to be set aside. He also submitted that there are series of decision of various high courts and coordinate benches which say that where the assessment order is passed in the name of a non existing entity are invalid, if fact of its non existence is communicated to the assessing authorities in advance.

Page | 10 Abbott India Ltd; A.Ys. 08-09 & 09-10

17. The learned departmental representative vehemently submitted that merely because the order is passed in the name of Solvay Pharma India private limited which is merged with the Abbott India Ltd does not make the orders invalid. It was further stated that the assessee has also communicated with the learned assessing officer in the name of a non-existent entity citing the permanent account number of the nonexistent entity. He further relied upon the decision of the honourable Supreme Court in case of Principal Commissioner of Income-tax V Mahagun Realtors P Ltd [2022] 137 taxmann.com 91 (SC).

Page | 12 Abbott India Ltd; A.Ys. 08-09 & 09-10

20. In view of above facts and judicial precedents , where there is no denial that assessee has intimated to the learned assessing officer and the learned dispute resolution panel as well as the jurisdictional assessing officer about the fact of amalgamation, which is comprised in paper book filed for assessment year 2008 - 09 containing 57 pages wherein various correspondences were cited before us supporting the same, we have no hesitation in holding that the assessment order passed in the name of nonexistent entity in the name of Solvay Pharma Ltd is void and liable to be quashed. Accordingly we quash the assessment order passed for assessment year 2008 - 09.