https://www.taxtmi.com/caselaws?id=70207 Proceedings under section 104 could not be initiated or enforced against a successor amalgamated company where the amalgamating company had already ceased to exist, because the section 104 liability arose only upon an order in those proceedings and was not a pre-existing liability capable of being fastened on the successor. The reliance on section 170 was rejected, as section 104 proceedings were not treated as assessment proceedings in the broader sense argued by the department, and the later rectification authority did not override the earlier position. The appeal failed. en-us Tue, 17 Feb 1981 00:00:00 +0530 Thu, 14 Apr 2011 18:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70207 Proceedings under section 104 could not be initiated or enforced against a successor amalgamated company where the amalgamating company had already ceased to exist, because the section 104 liability arose only upon an order in those proceedings and was not a pre-existing liability capable of being fastened on the successor. The reliance on section 170 was rejected, as section 104 proceedings were not treated as assessment proceedings in the broader sense argued by the department, and the later rectification authority did not override the earlier position. The appeal failed. Case-Laws Income Tax Tue, 17 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70207