https://www.taxtmi.com/caselaws?id=182040 The Tribunal upheld the decision of the Commissioner of Income-tax(Appeals) to annul the income escaping assessment due to the dissolution of the company post-merger. It emphasized that after amalgamation, the transferor company ceases to exist, and the notice should have been issued to the amalgamated company. The appeal filed by the Revenue was dismissed, affirming the annulment of the assessment and highlighting the legal implications of amalgamation on the existence of the transferor company. en-us Tue, 21 May 2013 00:00:00 +0530 Sat, 30 Apr 2016 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182040 The Tribunal upheld the decision of the Commissioner of Income-tax(Appeals) to annul the income escaping assessment due to the dissolution of the company post-merger. It emphasized that after amalgamation, the transferor company ceases to exist, and the notice should have been issued to the amalgamated company. The appeal filed by the Revenue was dismissed, affirming the annulment of the assessment and highlighting the legal implications of amalgamation on the existence of the transferor company. Case-Laws Income Tax Tue, 21 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182040