Assessment on non-existent company dismissed by Delhi High Court

The Hon’ble Delhi Court dismissed the appeal in the case of Commissioner of Income Tax (Revenue) vs Sony Mobile Communications India Pvt Ltd (company) on 28 February 2023. The Hon’ble Court quashed the assessment by holding that the assessment order passed in the name of a non-existent company, despite being informed of the amalgamation, was null and void. In doing so, it relied on the decision of the Hon’ble Supreme Court in the case of Maruti Suzuki1 and distinguished the facts of Mahagun Realtors.

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