https://www.taxtmi.com/caselaws?id=437740 The Court allowed the petition, quashing the notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2008-09, which was challenged for being issued in the name of a non-existing entity post-merger. The Court emphasized the legal principle that proceedings against an amalgamated entity cease to be sustainable, highlighting the necessity of fulfilling jurisdictional requirements for valid notices. The decision was based on established legal principles and previous judgments, ensuring protection of legal rights in cases of corporate amalgamations. en-us Fri, 03 Mar 2023 00:00:00 +0530 Fri, 12 May 2023 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437740 The Court allowed the petition, quashing the notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2008-09, which was challenged for being issued in the name of a non-existing entity post-merger. The Court emphasized the legal principle that proceedings against an amalgamated entity cease to be sustainable, highlighting the necessity of fulfilling jurisdictional requirements for valid notices. The decision was based on established legal principles and previous judgments, ensuring protection of legal rights in cases of corporate amalgamations. Case-Laws Income Tax Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437740