Dell International Services India Private Limited (as successor to 'EMC IT Solutions India Pvt. Ltd.') vs. The Deputy Commissioner of Income-tax, TDS Circle – 1(1), Bangalore

Parties Involved

Facts Summary

The assessee, Dell International Services India Private Limited (as successor to 'EMC IT Solutions India Pvt. Ltd.'), filed an appeal against the order passed under section 201 of the Income Tax Act, 1961 by the Additional/Joint Commissioner of Income Tax (Appeals) – 2, Mumbai. The assessee challenged the validity of the order passed on a non-existent entity, as the entity had merged with Dell International Services India Private Limited on 01 April 2022. Despite the assessee's intimations regarding the merger, the Assessing Officer issued a notice and subsequently passed an order in the name of the erstwhile entity. The assessee argued that the order was void ab initio as it was passed on a non-existent entity.…

Legal Issues

• 1. Validity of the order passed under section 201(1)/201(1A) of the Income-tax Act, 1961 on a non-existent entity.
• 2. Erroneous levy of interest under section 201(1A) of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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