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“Section 281(1)(ii)”

Section References (mined)Section 281Section 281(1)(ii)1 judgments

The decision most relied on for Section 281(1)(ii) is CIT v. Intel Techno India P. Ltd. (57 Taxmann.com 159), cited in 15 judgments on BharatTax.

Leading authorities on Section 281(1)(ii)

CIT v. Intel Techno India P. Ltd.
57 Taxmann.com 159 · 2015 · High Court
15
citing judgments

An assessment framed in the name of a company that no longer exists due to amalgamation is a nullity and cannot be cured by Section 292B. The assessment proceedings are void if notice is not issued to the transferee company.

Judgments citing Section 281(1)(ii)

Varam Capital Pvt. Ltd., Chennai vs. DCIT, Corp. Circle-3(1), Chennai

In the result, appeal of the assessee is allowed

ITA 1222/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Sept 2025AY 2017-18

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI HON'BLE S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri T.V.Muthuabhirami, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT
Section 143(3)Section 144Section 263Section 68

notice by the appellant- company at various stages of dissolution. Initially a no-objection was given by the Assessing Officer in terms of section 281(1)(ii) of the Income Tax Act, 1961. (page-1 of paper book). Subsequently, "no-due certificate" dated 16.05.2019 was issued by the Assessing Officer