https://www.taxtmi.com/highlights?id=57146 Validity of reassessment order made in the name of defunct company which has since merged with the petitioner - it would be absurd to hold that the order has been passed in the name of a defunct company to scuttle the re-assessment proceeding. Amalgamation cannot be used as a tool to defeat assessment and re-assessment proceedings as the sanctioned scheme of amalgamation itself takes care of such eventualities. It cannot be used to subvert assessment proceedings. - HC en-us Fri, 12 Mar 2021 17:18:15 +0530 Fri, 12 Mar 2021 17:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57146 Validity of reassessment order made in the name of defunct company which has since merged with the petitioner - it would be absurd to hold that the order has been passed in the name of a defunct company to scuttle the re-assessment proceeding. Amalgamation cannot be used as a tool to defeat assessment and re-assessment proceedings as the sanctioned scheme of amalgamation itself takes care of such eventualities. It cannot be used to subvert assessment proceedings. - HC Highlights Income Tax Fri, 12 Mar 2021 17:18:15 +0530 https://www.taxtmi.com/highlights?id=57146