https://www.taxtmi.com/highlights?id=54261 Validity of reopening of assessment u/s 147 - notice issued to a company which is non-existent on the date as it stood amalgamated with the appellant/petitioner - ts conduct of filing return of income in the name of OAS after the amalgamation and obtained refunds issued in the name of OAS, which will all go to show that M/s.OAS continued to exist even after amalgamation. - Therefore, appellant cannot canvass the point that OAS was nonexistent and the proceedings initiated in its name would be bad in law. - HC en-us Wed, 05 Aug 2020 10:01:37 +0530 Wed, 05 Aug 2020 10:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54261 Validity of reopening of assessment u/s 147 - notice issued to a company which is non-existent on the date as it stood amalgamated with the appellant/petitioner - ts conduct of filing return of income in the name of OAS after the amalgamation and obtained refunds issued in the name of OAS, which will all go to show that M/s.OAS continued to exist even after amalgamation. - Therefore, appellant cannot canvass the point that OAS was nonexistent and the proceedings initiated in its name would be bad in law. - HC Highlights Income Tax Wed, 05 Aug 2020 10:01:37 +0530 https://www.taxtmi.com/highlights?id=54261