https://www.taxtmi.com/caselaws?id=151395 The Tribunal held that the reassessment proceedings were invalid due to the lack of valid service of notice under section 148 and the non-existence of the amalgamated company post-amalgamation. The assessment made on the amalgamated company was deemed null and void as it was on a non-existent assessee. Consequently, the Tribunal annulled the assessment order, dismissed the Revenue's appeal, and allowed the assessee's cross-objection. The Revenue's appeal was deemed infructuous and dismissed accordingly. en-us Fri, 26 Mar 2010 00:00:00 +0530 Mon, 13 Jun 2016 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151395 The Tribunal held that the reassessment proceedings were invalid due to the lack of valid service of notice under section 148 and the non-existence of the amalgamated company post-amalgamation. The assessment made on the amalgamated company was deemed null and void as it was on a non-existent assessee. Consequently, the Tribunal annulled the assessment order, dismissed the Revenue's appeal, and allowed the assessee's cross-objection. The Revenue's appeal was deemed infructuous and dismissed accordingly. Case-Laws Income Tax Fri, 26 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151395