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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M. S. Sonak, Jitendra Jain, JJ.
Reliance Industries Limited A Public Limited Company – Appellant
Versus
P. L.roongta The Commissioner Of Income-tax Mumbai – Respondent
JUDGMENT :
(Jitendra Jain, J.) :
1. This group of appeals for the assessment years 1993-94 to 1995-96 and Writ Petition No.772 of 1999 are, by consent of both the parties, disposed of by the common order since the jurisdictional issue raised in the appeals filed by the appellant-assessee-(RIL) is common in all these appeals and the outcome of these appeals would have direct bearing on appeals filed by the revenue and writ petition filed by petitioner-RIL.
2. Mr. Mistri, learned Senior Counsel appears in the Writ Petition and all appeals filed by the assessee. Mr. Suresh Kumar appears in ITXA Nos.1313 of 2007 and 1380 of 2007 for revenue-respondent and Mr. Bajpayee in ITXA Nos.6033 of 2010 and 6099 of 2010.
3. The tabular statement of appeals and writ petition are as under :-
| Sr. No. | Writ Petition/Income Tax Appeal Numbers (ITXA) | Assessment Year | Name of Amalgamating Companies/Amalgamated Company |
|---|---|---|---|
| 1 | Writ Petition No.772 of 1999 (Assessee) | 1993-94 to 1995-96 | Reliance Industries Limited (RIL) |
| 2 | ITXA No.1313 of 2007 a/w IA (L) No.2614 of 2025 (Assessee) | 1993-94 | Reliance Polypropylene Limited (RPPL) |
| 3 | ITXA No.1380 of 2007 a/w IA (L) No.2290 of 2025 (Assessee) | 1993-94 | Reliance Polyethylene Limited (RPEL) |
| 4 | ITXA | ||
Assessment orders against non-existing entities post-amalgamation are void ab initio, necessitating assessments in the name of the amalgamated company.
Assessment orders based on non-existent entities are void and not merely procedural irregularities; jurisdictional issues must be addressed to ensure tax law consistency.
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.
Amalgamation of company – An assessment can always be made and is supposed to be made on Transferee Company taking into account income of both Transferor and Transferee Company.
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....
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