https://www.taxtmi.com/caselaws?id=436172 The High Court held that the notice issued under Section 148 to a non-existent assessee post-merger was legally untenable. Relying on the precedent set by the Supreme Court, the Court set aside and quashed the notice, granting relief to the petitioner. The decision emphasized the legal principle that an amalgamating entity ceases to exist upon merger, aligning with the Supreme Court's ruling in a similar case. en-us Tue, 28 Feb 2023 00:00:00 +0530 Mon, 26 Jun 2023 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436172 The High Court held that the notice issued under Section 148 to a non-existent assessee post-merger was legally untenable. Relying on the precedent set by the Supreme Court, the Court set aside and quashed the notice, granting relief to the petitioner. The decision emphasized the legal principle that an amalgamating entity ceases to exist upon merger, aligning with the Supreme Court's ruling in a similar case. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436172