Man Energy Solutions India Pvt. Ltd. (Previously known as MAN Diesel and Turbo India Pvt. Ltd.) vs. ITO
Parties Involved
Facts Summary
The appeal was filed by the Assessee against the order passed by the Commissioner of Income Tax, Dispute Resolution Panel-2, Mumbai for the Assessment Year 2012-13. The assessee argued that the assessment was passed on a non-existent entity, Man Turbo India Pvt. Ltd., which had amalgamated into Man Diesel & Turbo India Pvt. Ltd. w.e.f. 01.01.2013. Despite repeated intimations about the amalgamation, the orders were passed in the name of the non-existent entity. The assessee cited the order of the ITAT, Ahmedabad in its own case (ITA No. 1319/Ahd/2018) and the decision of the Hon'ble Apex Court in Maruti Suzuki India Ltd. (supra) to support its contention.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment order passed on a non-existent entity is valid?
- 2. Whether the defect in the assessment order can be cured under Section 292B?
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
6 precedents cited in this judgement.
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