https://www.taxtmi.com/caselaws?id=397056 The High Court overturned the Tribunal's decision to reject an appeal filed in the name of a non-existent company post-merger. The Court emphasized the legal implications of the merger, directing the Tribunal to reconsider the appeals of the Assessee and the Revenue on their merits. Both parties were granted the opportunity to raise substantial questions of law after the Tribunal's decision. No costs were imposed on either party, and the matter was concluded with these observations. en-us Wed, 29 Jul 2020 00:00:00 +0530 Fri, 31 Jul 2020 17:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397056 The High Court overturned the Tribunal's decision to reject an appeal filed in the name of a non-existent company post-merger. The Court emphasized the legal implications of the merger, directing the Tribunal to reconsider the appeals of the Assessee and the Revenue on their merits. Both parties were granted the opportunity to raise substantial questions of law after the Tribunal's decision. No costs were imposed on either party, and the matter was concluded with these observations. Case-Laws Income Tax Wed, 29 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397056