https://www.taxtmi.com/caselaws?id=392905 A reopening notice under the Income-tax Act was challenged on the ground that the company had been demerged and later dissolved, but those events did not by themselves extinguish the tax authority's power to examine liability. The factual impact of the demerger, dissolution, and the assessment-year material had to be considered by the Assessing Officer in accordance with law. Because the writ court had only permitted the assessee to place further objections and had not finally decided the merits, the remand-type direction was treated as appropriate and the writ appeal was not interfered with. en-us Mon, 03 Feb 2020 00:00:00 +0530 Mon, 02 Mar 2020 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392905 A reopening notice under the Income-tax Act was challenged on the ground that the company had been demerged and later dissolved, but those events did not by themselves extinguish the tax authority's power to examine liability. The factual impact of the demerger, dissolution, and the assessment-year material had to be considered by the Assessing Officer in accordance with law. Because the writ court had only permitted the assessee to place further objections and had not finally decided the merits, the remand-type direction was treated as appropriate and the writ appeal was not interfered with. Case-Laws Income Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392905