Reassessment notice to a non-existent amalgamated company drew prima facie challenge, with interim protection continued pending writ proceedings.

A notice under Section 148 of the Income-tax Act was challenged as invalid because it had been served on an entity that had ceased to exist after amalgamation. The HC noted prima facie merit in the contention that the notice was issued to a non-existent amalgamated company and recorded that no counter-affidavit had yet been filed. Interim protection was continued by making the earlier interim order absolute during pendency of the writ petition, and the application was disposed of without any final determination on the notice's validity.

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Issues: Validity of a notice under Section 148 of the Income-tax Act, 1961 served on an entity which had ceased to exist upon amalgamation.

Analysis: The notice was challenged on the ground that it had been served on GE India Technology Centre Pvt. Ltd., which was not in existence at the relevant time because it had merged with the petitioner-company. The Court recorded that there appeared, prima facie, to be merit in this contention and noted that the respondents had not yet filed a counter-affidavit.

Outcome: Interim protection granted by making the earlier interim order absolute during the pendency of the writ petition, and the application was disposed of. No final adjudication on the validity of the notice was made.

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