https://www.taxtmi.com/caselaws?id=437561 The Court quashed an assessment order and related notices issued in the name of a non-existent company post-amalgamation. Despite knowledge of the amalgamation, authorities issued the order in the non-existent company's name. The Court emphasized that once amalgamation is notified, proceedings in the non-existent entity's name are void. The assessment order and notices were declared void, and the Writ Petition was allowed, setting aside the impugned documents. Respondents were directed to issue fresh notices in accordance with the law. en-us Wed, 26 Apr 2023 00:00:00 +0530 Thu, 19 Feb 2026 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437561 The Court quashed an assessment order and related notices issued in the name of a non-existent company post-amalgamation. Despite knowledge of the amalgamation, authorities issued the order in the non-existent company's name. The Court emphasized that once amalgamation is notified, proceedings in the non-existent entity's name are void. The assessment order and notices were declared void, and the Writ Petition was allowed, setting aside the impugned documents. Respondents were directed to issue fresh notices in accordance with the law. Case-Laws Income Tax Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437561