https://www.taxtmi.com/caselaws?id=360805 HC held that once a company has been amalgamated into a transferee, its independent legal existence ceases and it is no longer amenable to reassessment proceedings. Consequently, reopening notices issued against the dissolved transferor company were invalid where the relevant transactions had already been assessed in the hands of the transferee. The court quashed the reassessment notices and allowed the petition. en-us Wed, 07 Mar 2018 00:00:00 +0530 Wed, 12 Nov 2025 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360805 HC held that once a company has been amalgamated into a transferee, its independent legal existence ceases and it is no longer amenable to reassessment proceedings. Consequently, reopening notices issued against the dissolved transferor company were invalid where the relevant transactions had already been assessed in the hands of the transferee. The court quashed the reassessment notices and allowed the petition. Case-Laws Income Tax Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360805