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May 2025

Section 143(3) : Notice and Assessment order – Non-existing entity – fact of merger was intimated to the officer, prior to the assessment order – Order bad in law:

By Ajay R. Singh, Advocate
Reading Time 3 mins

3. Commissioner of Income Tax-LTU vs. Shell India Markets Pvt. Ltd. (Erstwhile Shell Technology India Pvt. Ltd.)

[ITXA No. 2381 OF 2018,

Dated: 27th March, 2025 (Bom)

(HC)] AY 2007-08 :

Section 143(3) : Notice and Assessment order - Non-existing entity – fact of merger was intimated to the officer, prior to the assessment order – Order bad in law:

The Respondent-Assesseehad raised an additional ground before Tribunal that a notice and assessment order has been issued on a non-existing entity namely “Shell Technology India Private Limited” and therefore same is void. The Tribunal decided this ground in favour of the Respondent- Assessee and quashed the assessment order by accepting the submission of the Respondent-Assessee that the notice and order was issued in the name of a non-existing entity i.e. “Shell Technology India Pvt. Ltd.”, although the fact of the merger of this company into “Shell India Market Limited” was intimated to the officer, prior to the assessment order vide letter 21st September, 2010.

The learned counsel for the Appellant- Revenue, submitted that the appeal can be disposed of by foll

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