https://www.taxtmi.com/highlights?id=69621 Assessment order u/s.143(3) r.w.s.144C(13) on a non-existing entity - amalgamation of company - The assessment order, referring only to the name of the amalgamating company without any reference to the name of the amalgamated company, which was passed after due communication of the amalgamation, in our considered opinion, suffers from illegality and is incapable of countenance. - AT en-us Sat, 06 May 2023 11:09:30 +0530 Sat, 06 May 2023 11:09:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69621 Assessment order u/s.143(3) r.w.s.144C(13) on a non-existing entity - amalgamation of company - The assessment order, referring only to the name of the amalgamating company without any reference to the name of the amalgamated company, which was passed after due communication of the amalgamation, in our considered opinion, suffers from illegality and is incapable of countenance. - AT Highlights Income Tax Sat, 06 May 2023 11:09:30 +0530 https://www.taxtmi.com/highlights?id=69621