News
Delhi High Court Dismisses Revenue’s Appeal in Boeing’s Case; Assessment Order Held Void Ab Initio
16 Mar 2026
- DMD Advocates
- Matter Reporting
The Hon’ble Delhi High Court dismissed the Revenue’s Appeal, holding that the final assessment order dated March 30, 2021, 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 Private Limited (BICIPL), instead of the amalgamated entity named Boeing India Private Limited (BIPL).
The assessee had informed the Revenue about the factum of amalgamation vide reply to Notice under Section 142(1) of the Act, wherein the information regarding amalgamation was given by the amalgamated entity. Despite the Revenue having information about the amalgamation, the final assessment order was passed in the name of the amalgamating entity (BICIPL).
The Hon’ble Delhi High Court dismissed Revenue’s appeals while upholding the ITAT’s decision in quashing the final assessment order and held that in tax matters, there has to be a consistent level of certainty, as departing from the same would only give rise to incertitude, which needs to be avoided.
The Respondent, Boeing India Private Limited, was represented by Senior Advocate Sachit Jolly along with DMD Advocates led by Sherry Goyal, Viyushti Agarwal, and Devansh Jain.
