https://www.taxtmi.com/highlights?id=69121 Reopening of assessment u/s 147 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of non-existing company in spite of revenue having notice and knowledge of non-existence of such Company. - Notice is not tenable - HC en-us Fri, 07 Apr 2023 16:30:31 +0530 Fri, 07 Apr 2023 16:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69121 Reopening of assessment u/s 147 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of non-existing company in spite of revenue having notice and knowledge of non-existence of such Company. - Notice is not tenable - HC Highlights Income Tax Fri, 07 Apr 2023 16:30:31 +0530 https://www.taxtmi.com/highlights?id=69121