https://www.taxtmi.com/caselaws?id=345984 The court quashed the notice issued under Section 148 of the Income Tax Act, finding it void ab initio as it was addressed to a non-existent entity post-amalgamation. The court held that proceedings against the non-existent entity were invalid and emphasized that the limitation period for reassessment had expired, making any revival of proceedings legally unsustainable. The writ petition was allowed, and reassessment proceedings against the petitioner were deemed invalid for the relevant assessment year. en-us Wed, 26 Jul 2017 00:00:00 +0530 Mon, 13 Nov 2017 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345984 The court quashed the notice issued under Section 148 of the Income Tax Act, finding it void ab initio as it was addressed to a non-existent entity post-amalgamation. The court held that proceedings against the non-existent entity were invalid and emphasized that the limitation period for reassessment had expired, making any revival of proceedings legally unsustainable. The writ petition was allowed, and reassessment proceedings against the petitioner were deemed invalid for the relevant assessment year. Case-Laws Income Tax Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345984