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
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participated about the entity in relation to which the assessment proceedings
took place;
(iv)
In Spice Entertainment Ltd. v Commissioner of Service Tax10 (“Spice
Entertainment”)11, the final assessment order only referred to the name of the
erstwhile entity which was non-existent and there was no reference to the
resulting company. In distinction, in the present case
