https://www.taxtmi.com/caselaws?id=351194 The Tribunal upheld the decision that the notice issued to the amalgamating company was invalid, section 292B could not cure the jurisdictional defect, and the AO lacked jurisdiction due to pending proceedings before the Settlement Commission. As a result, both appeals by the revenue were dismissed. en-us Wed, 15 Nov 2017 00:00:00 +0530 Fri, 17 Nov 2017 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351194 The Tribunal upheld the decision that the notice issued to the amalgamating company was invalid, section 292B could not cure the jurisdictional defect, and the AO lacked jurisdiction due to pending proceedings before the Settlement Commission. As a result, both appeals by the revenue were dismissed. Case-Laws Income Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351194