https://www.taxtmi.com/caselaws?id=259739 The court dismissed the appeals, emphasizing the importance of correctly identifying the entity to be assessed post-amalgamation. The court held that the notice should have been sent to the transferee company, as the assessment against the non-existent transferor company was a nullity. The court rejected the Revenue's argument based on Section 292B of the Act, highlighting the tax authorities' obligation to substitute the successor company. The decision underscored the necessity of following legal procedures to ensure the validity of assessments in similar cases. en-us Thu, 22 Jan 2015 00:00:00 +0530 Fri, 10 Apr 2026 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259739 The court dismissed the appeals, emphasizing the importance of correctly identifying the entity to be assessed post-amalgamation. The court held that the notice should have been sent to the transferee company, as the assessment against the non-existent transferor company was a nullity. The court rejected the Revenue's argument based on Section 292B of the Act, highlighting the tax authorities' obligation to substitute the successor company. The decision underscored the necessity of following legal procedures to ensure the validity of assessments in similar cases. Case-Laws Income Tax Thu, 22 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259739