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Sapient Consulting Pvt. Ltd., Gurgaon vs Jt. Cit, New Delhi on 2 May, 2017 cites

C.I.T New Delhi vs M/S Spice Enfotainment Ltd. on 1 September, 2016

18. Respectfully following the ratio of order of Hon'ble High Court in the case of Spice Entertainment (supra), we are inclined to hold that the assessment order dated 20.1.14 in the name of non-existent amalgamating company having jurisdictional defect is not sustainable and therefore, we quash the same. It is ordered accordingly. The additional ground no. 1 and 1.1 of the assessee for Assessment Year 2009-10 are allowed.
Supreme Court - Daily Orders Cites 0 - Cited by 3 - Full Document
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