In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed
Bench: Sh. Saktijit Deydr. B. R. R. Kumar
1 April 2012; (vii) Seventhly, the assessing officer assumed jurisdiction to make an assessment in pursuance of the notice under Section 143 (2). The notice was issued in the name of the amalgamating company in spite of the fact that on 2 April 2013, the amalgamated company MSIL had addressed a communication to the assessing officer intimating the fact