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DELHI HIGH COURT
RAJIV SAHAI ENDLAW, SANJEEV NARULA
Pr. Commissioner of Income Tax – Appellant
Versus
Sony Mobile Communications India Pvt. Ltd. – Respondent
| Table of Content |
|---|
| 1. assessment void due to non-existent company (Para 1 , 3 , 4) |
| 2. contention on jurisdictional issues from the remand (Para 5 , 6 , 9) |
| 3. amalgamation effect on legal proceedings (Para 11 , 22) |
| 4. established precedent on assessment orders (Para 18 , 24) |
| 5. reiterating certainty in tax litigation (Para 30 , 31) |
ORDER
1. These appeals, impugn the common order dated 6th July, 2018 of the Income Tax Appellate Tribunal (ITAT) (in ITA No.836/Del/2014 for the Assessment Year 2009-10 and in ITA No.554/Del/2015 for the Assessment Year 2010-11, allowing the appeals of the Respondent-Assessee against the separate orders under Section 143 (3)/144C, of the Assessing Officer (AO), for the Assessment Years 2009-10 and 2010-11) holding, that
"Since the final assessment in the instant case has been made on a non-existent company, therefore, following the decisions cited (supra) we hold that the assessment framed by the AO 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. Therefore, the order is unsustainable and accordingly the same is quashed."
2. Though these appeals came up first before this Court o
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.
Assessment orders against non-existing entities post-amalgamation are void ab initio, necessitating assessments in the name of the amalgamated company.
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