https://www.taxtmi.com/caselaws?id=215953 The Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal. It held that the notice issued under section 148 was invalid as it was addressed to a non-existent entity due to amalgamation. The Tribunal also ruled that the assessment could not be reopened on settled issues and upheld the deletion of interest under section 234D by the CIT(A). en-us Tue, 17 Apr 2012 00:00:00 +0530 Sat, 11 Aug 2012 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215953 The Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal. It held that the notice issued under section 148 was invalid as it was addressed to a non-existent entity due to amalgamation. The Tribunal also ruled that the assessment could not be reopened on settled issues and upheld the deletion of interest under section 234D by the CIT(A). Case-Laws Income Tax Tue, 17 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215953