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Documents citing Pr. Commissioner Of Income Tax vs Maruti Suzuki India Limited on 25 July, 2019

Income Tax Officer 8(3)(3), Mumbai vs M/S.Superwave Constructions P. ... on 11 September, 2019

10. In the case of before us the Assessing Officer issued notice u/s. 148, 143(2) and 142(1) of the Act in the name of the amalgamating company M/s. Superwave Constructions Pvt. Ltd., and the re-assessment order was also completed u/s. 143(3) r.w.s. 147 of the Act in the name of the M/s. Superwave Constructions Pvt. Ltd., which is a non-existing entity. Therefore, facts being identical, respectfully following the decision of the 11 ITA NO. 4032/MUM/2018 (A.Y: 2008-09) M/s. Superwave Constructions Pvt. Ltd., {Amalgamated with M/s. Valentine Mercantile Pvt. Ltd.,} Hon'ble Supreme Court in the case of Pr.CIT v. Maruti Suzuki India Limited (Supra), we uphold the order of the Ld.CIT(A) and reject the grounds raised by the Revenue. The case laws relied on by the Ld. DR have no application to the facts of the assessee's case.
Income Tax Appellate Tribunal - Mumbai Cites 19 - Cited by 0 - Full Document

Income Tax Officer 8(3)(3), Mumbai vs M/S.Spot Light Constructions Private ... on 11 September, 2019

10. In the case of before us, the Assessing Officer issued notice u/s.148, 143(2) and 142(1) of the Act in the name of the amalgamating company M/s. Spot Light Constructions Pvt. Ltd., and the re-assessment order was also completed u/s. 143(3) r.w.s. 147 of the Act in the name of the M/s.Spot Light Constructions Pvt. Ltd., which is a non-existing entity. Therefore, facts being identical, respectfully following the decision of the Hon'ble Supreme Court in the case of Pr.CIT v. Maruti Suzuki India Limited (Supra), we uphold the order of the Ld.CIT(A) and reject the grounds raised by the Revenue. The case laws relied on by the Ld. DR have no application to the facts of the assessee's case.
Income Tax Appellate Tribunal - Mumbai Cites 19 - Cited by 0 - Full Document

Asst Cit 8(2)(1), Mumbai vs Siemens Information Processing ... on 31 July, 2019

24. In the case on hand it is undoubtedly the assessment was made by the Assessing Officer on SIPSPL the amalgamating company which was 34 ITA NO. 1527 & 1887/MUM/2014 (A.Y: 2009-10) ITA NO. 1665 &1779/MUM/2015 (A.Y: 2010-11) M/s. Siemens Technology and Services Pvt. Ltd., amalgamated with STSPL w.e.f 01.10.2011 and accordingly ceased to exist thereafter. Therefore, when the assessment was made on an non existing entity the said assessment is void ab-initio and nullity in the eye of law. Assessment framed against a non-existing entity goes to the root of the matter and it is not a procedural irregularity but a jurisdictional defect and there cannot be any assessment against a non-existing entity or a dead person. Therefore, the decision of the Hon'ble Supreme Court in the case of Pr.CIT v. Maruti Suzuki India Limited (supra) squarely applies to the facts of the assessee's case. Respectfully following the decision of the Hon'ble Supreme Court, we hold that the assessment made by the Assessing Officer in the name of the amalgamating company i.e. SIPSPL dated 24.01.2014 u/s. 143(3) r.w.s. 144C(13) of the Act for the A.Y.2009-10 is void ab-initio and bad in law. Hence the assessment order is a nullity in the eye of law and the same is quashed. The additional ground raised by the assessee is allowed.
Income Tax Appellate Tribunal - Mumbai Cites 68 - Cited by 40 - Full Document

Anokhi Realty Private Limited vs Income Tax Officer Ward 1(1)(3) on 7 August, 2023

(supra). He would therefore submit that the combined effect of reading Section 394(2) of the Companies Act, 1956, Section 2(1A) and various other provisions of the Income Tax Act, it is clear that despite the amalgamation, the business, enterprise and undertaking of the transferee company which ceases to exist after amalgamation and is treated as a continuing one and therefore unlike a winding up, there is no end to the enterprise with the entity. He would therefore submit that the decision of the Supreme Court in the case of Pr. CIT v. Maruti Suzuki India Limited reported in [2019] 107 TAXMANN.COM 375 was interpreted and distinguished inasmuch as, amalgamation would not make the erstwhile company non-existent.
Gujarat High Court Cites 33 - Cited by 0 - B Vaishnav - Full Document
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