https://www.taxtmi.com/highlights?id=69756 Validity of Reopening of assessment u/s 147 - notice against company amalgamated/ non-existing - The company post amalgamation having ceased to exist, the jurisdictional requirement of service of notice as envisaged under section 148 of the Act could never have been fulfilled rendering the proceedings unsustainable in law. - HC en-us Sat, 13 May 2023 08:05:03 +0530 Sat, 13 May 2023 08:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69756 Validity of Reopening of assessment u/s 147 - notice against company amalgamated/ non-existing - The company post amalgamation having ceased to exist, the jurisdictional requirement of service of notice as envisaged under section 148 of the Act could never have been fulfilled rendering the proceedings unsustainable in law. - HC Highlights Income Tax Sat, 13 May 2023 08:05:03 +0530 https://www.taxtmi.com/highlights?id=69756