V. KAMESWAR RAO, J.
1. This appeal has been filed with the following prayers:
“A. Admit the appeal on the substantial questions of law as
proposed in Para 3, allow the same, and set aside the impugned
judgment dated 27.03.2024 in ITA No.828/Del/2021 by the
Hon‟ble ITAT;
B. Grant such other relief as this Hon‟ble Court may deem fit
and proper.”
2. The present appeal has been filed by the appellant under Section
260A of the Income Tax Act, 1961 (the Act), against the judgment dated
27.03.2024 passed by the Income Tax Appellate Tribunal (ITAT) in ITA
No.828/Del/2021 whereby the ITAT has allowed the ITA in favour of the
respondent. The ITAT, while relying upon the decision of the Supreme
Court in the case of PCIT v. Maruti Suzuki (2020) 18 SCC 331 and of the
judgment of a Coordinate Bench of this Court in the case of CIT v. Sony
Mobile Communications India Pvt. Ltd. 2023/DHC/001366, had held that
the final assessment order dated 30.03.2021 (wherein the income of the
respondent was assessed as Rs.1,21,75,58,080/-) was void ab initio as the
same was issued in the name of the erstwhile amalgamating entity before
amalgamation i.e., Boeing International Corporation India Pvt. Ltd.
(BICIPL) instead of the amalgamated entity named Boeing India Pvt. Ltd.
(BIPL).