PR. COMMISSIONER OF INCOME TAX vs MARUTI SUZUKI INDIA LIMITED

The Supreme Court upheld the Delhi High Court's decision affirming the Income Tax Appellate Tribunal's ruling that the assessment for Assessment Year 2012-13 against Suzuki Powertrain India Limited was a nullity due to its amalgamation with Maruti Suzuki India Limited, rendering it non-existent. The Court noted that the High Court's dismissal of the appeal under Section 260A of the Income Tax Act 1961 was justified as no substantial question of law arose. The ruling reinforces the principle that assessments cannot be made against entities that have ceased to exist due to amalgamation.