The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that the assessment would be invalidated if the notice was not issued to the amalgamated company.
In this matter, M/s Siemens Power Engineering Pvt. Ltd. is the assessee and It was amalgamated with M / s Siemens Limited by the High Court of Punjab and Haryana in compliance with the orders issued under Section 399 of the Companies Act, 1956.
The assessee had letters and with it informed the AO that as per the High Court of Punjab and Haryana orders issued under Section 391 to section 394 of the Companies Act, 1956, it was amalgamated with M/s Siemens Limited from 01.10.2011.
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The assessee through a letter addressed to the Commissioner of Income Tax, Gurgaon, wherein they brought the fact of their amalgamation with M / s Siemens Limited to his (Commissioner of Income Tax) notice, They also made a request that their case may be transferred to the Commissioner of Income Tax. Which exercises the requisite jurisdiction in the case of the amalgamated company i.e. M / s Siemens Limited.
In this matter, the main fact that appear in the record is that no notice under section 143 (2) was ever issued to the amalgamated company by the Accessing Officer. Instead of that notice was issued to the non-existent company, which is M/s Siemens Power Engineering Pvt Ltd, and framed the assessment proceedings.
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The order comes from the Tribunal consisting of Ravish Sood, Judicial Member, and M.Balaganesh, Accountant member. They rejected the assessment order of the AO and held that not-issuing the notice under Section 143 (2) to the amalgamated company in respect of M / Siemens Limited will render the assessment imposed by the AO as invalid and voidable.
