PR. COMMISSIONER OF INCOME TAX vs. MARUTI SUZUKI INDIA LIMITED
C.A. No.-005409-005409 - 2019Supreme Court25 Jul 2019
Bench: HON'BLE THE CHIEF JUSTICE
Section 142(1)Section 143(2)Section 260ASection 92C
144C (15) (b)
of the Act. Consequently, there was no requirement to pass a draft
assessment order/reference to DRP etc.; and
• Furthermore, the final assessment order dated 31 October 2016 is beyond
limitation in terms of Section 153(1) read with Section 153 (4) of the Act.
(v)
The assessment framed in the name of the amalgamating Company is invalid
