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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
AWL Agri Business Limited – Appellant
Versus
Assistant Commissioner of Income Tax, Bengaluru – Respondent
ORDER :
1. In this petition, petitioner seeks the following reliefs:
“(i) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the notice dated: 27.03.2021 issued under Section 148 of the Income Tax Act, 1961 by the Respondent No.1 for the Assessment year 2013-14, bearing DIN and Notice No.ITBA/AST/S/148/2020-21/1031839383(1) herein marked as Annexure-A.
(ii) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.”
2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. Learned Senior Counsel for the petitioner submits that during pendency of the present petition, the petitioner herein i.e., M/s. Adani Wilmar Limited has changed its name to AWL Agri Business Limited and petitioner may be permitted to carryout necessary corrections in the cause title.
4. The said submission is placed on record.
5. Petitioner is permitted to carryout necessary corrections and file amended petition within a period of two weeks.
6. A perusal of the material on record will indicate that M/s. Rajshri Packagers Limited got amalgamated with the petitioner – com
An assessment notice issued against a non-existing entity post-amalgamation is void ab initio, reinforcing the principle that an amalgamated company ceases to exist legally.
The assessment framed by the Assessing Officer on a non-existent company is a nullity in the eyes of law and void, and the provisions of section 292B cannot rescue the department.
Notices issued under Section 148 of the Income Tax Act against non-existing companies post-amalgamation are invalid and without jurisdiction.
Income Tax -Scheme of amalgamation - in case the assessment orders are framed in the name of a non-existent company it does not mean a procedural irregularity of the nature which could be cured by in....
An assessment order issued against a non-existent entity due to amalgamation is fundamentally flawed and cannot be rectified under Sections 154 or 292B of the Income Tax Act.
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Issuing a notice under Section 148 of the Income Tax Act to a non-existent entity post-merger constitutes a substantive illegality and cannot be rectified as a mere procedural error.
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