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 Hyderabad25 September 2026AY 2018-1913 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the order passed by the AO-TDS under section 201 of the Act in the name of the non-existing entity, EMC IT Solutions India Pvt. Ltd., despite specific intimation regarding the fact of amalgamation, is void ab initio. The Tribunal respectfully followed the decision of the Hon'ble Supreme Court in Maruti Suzuki India Ltd. (supra), which held that after amalgamation, the amalgamating entity ceases to exist, and any order passed subsequently in its name would be without jurisdiction. The Tribunal found the reliance placed by the learned CIT(A) on Sky Light Hospitality LLP (supra) and Mahagun Realtors Pvt. Ltd. (supra) to be misplaced. In Mahagun Realtors Pvt. Ltd. (supra), the taxpayer had suppressed the fact of amalgamation, whereas in the present case, the assessee had duly intimated the merger before the initiation of proceedings. The Tribunal also noted that merely mentioning the name of the amalgamated company in the body of the order does not fulfil the legal requirement when the order is addressed to and served on the erstwhile, non-existent entity. Consequently, the order passed under section 201 of the Act was quashed. As a result, Ground No. 1 raised by the assessee was allowed. The other grounds concerning the merits of interest levied under section 201(1A) were rendered academic and kept open.

What were the facts?

The assessee, Dell International Services India Private Limited (successor to EMC IT Solutions India Pvt. Ltd.), filed an appeal against an order dated 11.11.2025 passed by the Additional/Joint Commissioner of Income Tax (Appeals) – 2, Mumbai. This appeal arose from an order dated 05.03.2025 passed under section 201 of the Income Tax Act, 1961, by the Deputy Commissioner of Income-tax, TDS Circle – 1(1), Bangalore, for the assessment year 2018-19. The original order under section 201 was passed against EMC IT Solutions India Pvt. Ltd. The assessee contended that EMC IT Solutions India Pvt. Ltd. had merged with Dell International Services India Pvt. Ltd. effective from 01.04.2022, as approved by the National Company Law Tribunal on 16.03.2023. The assessee had previously intimated this merger to the revenue authorities on 10.05.2023. Despite this, the TDS Officer initiated proceedings and passed the order under section 201 in the name of the non-existent erstwhile entity.

What were the issues?

1. Whether the order passed under section 201(1)/201(1A) of the Income Tax Act, 1961, is valid when it was passed against a non-existent entity, EMC IT Solutions India Private Limited, which had merged with Dell International Services India Private Limited? Assessee's Contention: The assessee argued that the order passed under section 201(1)/201(1A) is illegal, null, and void ab initio because it was passed against EMC IT Solutions India Private Limited, which ceased to exist after its amalgamation with Dell International Services India Private Limited effective from 01.04.2022. The assessee relied on the Hon'ble Supreme Court's decision in Maruti Suzuki India Ltd. (supra) for the proposition that an order passed against a non-existent entity post-amalgamation is without jurisdiction. Revenue's Contention: The revenue, through the learned DR, submitted that the name of the amalgamated company (Dell International Services India Private Limited) was mentioned in the order passed under section 201. The revenue appears to have relied on the CIT(A)'s reasoning which, in turn, relied on decisions like Sky Light Hospitality LLP (supra) and Mahagun Realtors Pvt. Ltd. (supra) to distinguish the case from Maruti Suzuki India Ltd. (supra).

Which sections of the Income-tax Act were involved?

Section 201,Section 201(1),Section 201(1A),Section 40(a)(ia),Section 148,Section 153A,Section 230,Section 232

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.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 201

All 1,566 judgments and leading authorities on Section 201 →

Recent GST High Court judgments

Search GST case law →