https://www.taxtmi.com/caselaws?id=436222 The Court held that the impugned notice issued under section 148 of the Income Tax Act, 1961, for the assessment year 2013-14 was invalid as it was issued in the name of a non-existing company post-amalgamation. Relying on legal precedent, the Court quashed the notice, deeming all subsequent actions based on it as invalid. The writ petition was allowed, emphasizing the necessity of legal compliance in issuing notices after amalgamation and the repercussions of targeting non-existent entities in tax law. en-us Tue, 04 Apr 2023 00:00:00 +0530 Fri, 07 Apr 2023 08:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436222 The Court held that the impugned notice issued under section 148 of the Income Tax Act, 1961, for the assessment year 2013-14 was invalid as it was issued in the name of a non-existing company post-amalgamation. Relying on legal precedent, the Court quashed the notice, deeming all subsequent actions based on it as invalid. The writ petition was allowed, emphasizing the necessity of legal compliance in issuing notices after amalgamation and the repercussions of targeting non-existent entities in tax law. Case-Laws Income Tax Tue, 04 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436222