https://www.taxtmi.com/caselaws?id=433842 The court quashed the notices issued under Section 148 of the Income Tax Act to a non-existent company post-amalgamation, citing the illegality and lack of jurisdiction in issuing such notices. The court emphasized the importance of compliance with intimation requirements regarding amalgamation to the Income Tax Department and highlighted the invalidity of notices issued to non-existent entities post-amalgamation based on legal precedents. Consequential reliefs were granted to the petitioner, with a reminder for improved inter-departmental coordination and utilization of electronic records. en-us Mon, 06 Feb 2023 00:00:00 +0530 Fri, 11 Aug 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433842 The court quashed the notices issued under Section 148 of the Income Tax Act to a non-existent company post-amalgamation, citing the illegality and lack of jurisdiction in issuing such notices. The court emphasized the importance of compliance with intimation requirements regarding amalgamation to the Income Tax Department and highlighted the invalidity of notices issued to non-existent entities post-amalgamation based on legal precedents. Consequential reliefs were granted to the petitioner, with a reminder for improved inter-departmental coordination and utilization of electronic records. Case-Laws Income Tax Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433842