https://www.taxtmi.com/caselaws?id=415042 A notice under Section 148 of the Income-tax Act was challenged as invalid because it had been served on an entity that had ceased to exist after amalgamation. The HC noted prima facie merit in the contention that the notice was issued to a non-existent amalgamated company and recorded that no counter-affidavit had yet been filed. Interim protection was continued by making the earlier interim order absolute during pendency of the writ petition, and the application was disposed of without any final determination on the notice's validity. en-us Thu, 11 Nov 2021 00:00:00 +0530 Thu, 25 Nov 2021 07:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415042 A notice under Section 148 of the Income-tax Act was challenged as invalid because it had been served on an entity that had ceased to exist after amalgamation. The HC noted prima facie merit in the contention that the notice was issued to a non-existent amalgamated company and recorded that no counter-affidavit had yet been filed. Interim protection was continued by making the earlier interim order absolute during pendency of the writ petition, and the application was disposed of without any final determination on the notice's validity. Case-Laws Income Tax Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415042