HCL INFOSYSTEMS LTD,NEW DELHI vs. DCIT CIRCLE-25(2), NEW DELHI

ITA 8055/DEL/2019Status: DisposedITAT Delhi09 April 2026AY 2006-078 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that an assessment order passed in the name of a non-existent entity after amalgamation is void ab initio and without jurisdiction. The jurisdictional defect is not curable under the Act. Therefore, the assessment order passed by the AO and upheld by the CIT(A) was set aside.

What were the facts?

The assessee, HCL Infinet Ltd., merged with HCL Infosystems Ltd. effective from April 1, 2006. However, post-amalgamation, the Assessing Officer (AO) issued notices and passed an assessment order dated December 7, 2018, in the name of the non-existent entity, HCL Infinet Ltd. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether an assessment order passed in the name of a merged/non-existent entity is valid, and whether such a jurisdictional defect is curable.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250,Section 254,Section 68,Section 234B,Section 154,Section 292BB

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Income Tax Appellate Tribunal, “F” BENCH, DELHI

Before: SHRI S RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Adv. &
For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 29.01.2026Pronounced: 09.04.2026

PER VIMAL KUMAR, JM:

The appeal filed by the assesse is against the order dated 16.07.2019 of the Ld. Commissioner of Income Tax (Appeals)-09, New Delhi (hereinafter

P a g e | 2 HCL Infosystems Ltd. (AY 2006-07) referred to as “Ld. CIT(A)”), u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), arising out of order dated 07.12.2018 of the of the Ld. Assessing Officer/DCIT Circle-25(2), New Delhi(hereinafter referred to as “Ld. AO”), u/s 143(3) of the Act for Assessment Year 2006-07. 2. Brief facts of the case are that, the assessee M/s HCI Infinet Ltd., PAN No.AAACH7784H filed return of income of Rs.2,30,72,99,650/- on 15.03.2007.

The order continues below.

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