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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
| Table of Content |
|---|
| 1. petitioner seeks relief to quash notice under it act. (Para 1) |
| 2. petitioner permitted to amend title and correct details. (Para 2 , 4 , 5) |
| 3. rajshri packagers amalgamated with awl, now non-existent. (Para 6) |
| 4. petitioner claims notice to non-existing entity is invalid. (Para 7) |
| 5. respondent argues petition lacks merit. (Para 8) |
| 6. the petition is allowed and notice quashed. (Para 12) |
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
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.
Assessments made under Section 153A against non-existent entities are void ab initio, confirming jurisdictional deficiencies invalidate the assessment process.
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.
Notices under Section 148 of the Income Tax Act cannot be issued to a non-existent entity following an amalgamation, as such actions lack legal 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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