International Hospital Ltd. Vs. Income Tax Officer
Case No: ITA Nos.5957 & 3390/Del/2019
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/27/2025
Parties Involved
appellantInternational Hospital Ltd.
respondentIncome Tax Officer, Ward-8(3), New Delhi
Facts Summary
The case involves an appeal against the Commissioner of Income Tax (Appeals)-34's order dated 15.04.2019. The main issue is the validity of the assessment framed in the name of a non-existent entity, M/s. Escorts Heart and Super Specialty Institute Ltd., which had amalgamated with M/s. International Hospital Ltd. effective 01.01.2013. The appellant argues that the assessment is invalid as it was framed in the name of the non-existent entity. The Revenue contends that the Assessing Officer rectif…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the assessment framed in the name of a non-existent entity
Precedents Relied Upon
10 precedents cited in this judgement.