Pr. Commissioner of Income-tax-4 v. Genpact India (Previously Known As Genpact Infrastructure (Bhopal) Pvt. Ltd.)
[Citation -2019-LL-0917-64]
Citation | 2019-LL-0917-64 |
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Appellant Name | Pr. Commissioner of Income-tax-4 |
Respondent Name | Genpact India (Previously Known As Genpact Infrastructure (Bhopal) Pvt. Ltd.) |
Court | HIGH COURT OF DELHI AT NEW DELHI |
Relevant Act | Income-tax |
Date of Order | 17/09/2019 |
Assessment Year | 2010-11 |
Judgment | View Judgment |
Keyword Tags | scheme of amalgamation • amalgamating company |
Bot Summary: | It is pointed out that the name of the respondent is not Genpact India as it is mentioned but the same is Genpact India Pvt. Ltd. 2. The name of the respondent is corrected to Genpact India Pvt. Ltd. 3. The revenue has preferred the present appeal to assail the order dated 27.04.2018 passed by the Income Tax Appellate Tribunal in ITA No. 199/Del/2015 for the assessment year 2010-11. The order passed by the Assessing Officer in the name of the predecessor of the respondent assessee, despite having notice of the said amalgamation was incompetent. It is the admitted position that the Assessing Officer had notice of the said amalgamation vide a notice dat ed 24.01.2011 issued to the Assessing Officer. In the present case, despite the fact that the assessing officer was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice was issued only in its name. The decision in Spice Enfotainment has been followed in the case of the respondent while dismissing the Special Leave Petition for AY 2011-2012. |