DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMTED(AS SUCCESSOR TO EMC IT SOLUTIONS INDIA PVT LTD.,),BANGALORE vs. DCIT, TDS CIRCLE-1(1), BANGALORE

ITA 2888/BANG/2025Status: DisposedITAT Bangalore25 September 2026AY 2018-1913 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that an order passed under Section 201 of the Act in the name of a non-existent entity, despite prior intimation of amalgamation, is void ab initio and without jurisdiction. The Tribunal quashed the order passed by the Assessing Officer.

What were the facts?

The assessee, Dell International Services India Private Limited (successor to EMC IT Solutions India Pvt. Ltd.), was issued an order under Section 201 of the Income Tax Act, 1961, in the name of the erstwhile entity. The assessee had previously intimated the tax authorities about the amalgamation of EMC IT Solutions India Pvt. Ltd. with Dell International Services India Pvt. Ltd. effective from April 1, 2022.

What were the issues?

The primary issue was the validity of an order passed under Section 201 of the Act against a merged entity that no longer existed. The secondary issue concerned the erroneous levy of interest under Section 201(1A) of the Act.

Which sections of the Income-tax Act were involved?

Section 201,Section 201(1A),Section 40(a)(ia)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI SANDEEP SINGH KARHAIL

PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER:

The assessee has filed the present appeal against the impugned order dated 11.11.2025, passed under section 250 of the Income Tax Act

The order continues below.

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