Kadimi Special Steels Private Limited (Amalgamated with Kadimi Tool Manufacturing Company Private Limited) vs Asst. Commissioner of Income Tax, Circle-13(1), Delhi
Case No: ITA No.2245/Del/2022 and ITA No.2246/Del/2022
Court: Income Tax Appellate Tribunal, Delhi Bench ‘H: New Delhi
Date: 1/23/2026
Parties Involved
appellantKadimi Special Steels Private Limited (Amalgamated with Kadimi Tool Manufacturing Company Private Limited)
respondentAsst. Commissioner of Income Tax, Circle-13(1), Delhi
Facts Summary
The erstwhile Kadimi Special Steels Pvt. Ltd. got amalgamated with Kadimi Tool Manufacturing Company Pvt. Ltd. from 1st April 2020. The order of amalgamation was passed by the National Company Law Tribunal, Delhi Benches dated 24/08/2021. The Assessee informed the jurisdictional Assessing Officer and DRP about the amalgamation. Despite this, the Final Assessment Orders dated 22/07/2022 were passed in the name of Kadimi Special Steels Pvt. Ltd., which had ceased to exist. The Assessee challenged …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Final Assessment Orders passed in the name of the non-existing Kadimi Special Steels Pvt. Ltd. are bad in law.
Precedents Relied Upon
2 precedents cited in this judgement.