https://www.taxtmi.com/caselaws?id=404268 Where a successor assessee files the return in the name of the amalgamating company after amalgamation has taken effect, it cannot later seek quashing of the assessment merely because the order was issued in that former name. The court treated the continued use of the transferor's name as a defect arising from the petitioner's own conduct, not a jurisdictional error. It also relied on the scheme of amalgamation and succession of business to hold that the successor, having assumed the assets and liabilities, could not disown the return filed in the defunct company's name. The writ challenge to the assessment therefore failed and the tax order was allowed to stand. en-us Fri, 12 Feb 2021 00:00:00 +0530 Fri, 29 Apr 2022 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404268 Where a successor assessee files the return in the name of the amalgamating company after amalgamation has taken effect, it cannot later seek quashing of the assessment merely because the order was issued in that former name. The court treated the continued use of the transferor's name as a defect arising from the petitioner's own conduct, not a jurisdictional error. It also relied on the scheme of amalgamation and succession of business to hold that the successor, having assumed the assets and liabilities, could not disown the return filed in the defunct company's name. The writ challenge to the assessment therefore failed and the tax order was allowed to stand. Case-Laws Income Tax Fri, 12 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404268