https://www.taxtmi.com/highlights?id=68268 Reassessment proceedings issued in the name of a non-existent entity - amalgamation of a company - The stand of the revenue that the reassessment was justified in view of the fact that the PAN in the name of the non-existent entity had remained active does not create an exception in favour of the revenue to dilute in any manner the principles enunciated hereinabove. - HC en-us Tue, 14 Feb 2023 14:41:04 +0530 Tue, 14 Feb 2023 14:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68268 Reassessment proceedings issued in the name of a non-existent entity - amalgamation of a company - The stand of the revenue that the reassessment was justified in view of the fact that the PAN in the name of the non-existent entity had remained active does not create an exception in favour of the revenue to dilute in any manner the principles enunciated hereinabove. - HC Highlights Income Tax Tue, 14 Feb 2023 14:41:04 +0530 https://www.taxtmi.com/highlights?id=68268