<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2022 (3) TMI 1532 - CALCUTTA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=308258</link>
    <description>The Court found that the notice issued under Section 148 of the Income Tax Act, 1961 in the name of a transferee company post-amalgamation was legally invalid. The Court quashed the impugned notices and all subsequent actions based on them. The judgment clarified that while the notices were quashed due to being issued in the name of a non-existing entity, the respondents were allowed to issue a fresh notice in compliance with the law. The writ petition was disposed of accordingly.</description>
    <language>en-us</language>
    <pubDate>Wed, 02 Mar 2022 00:00:00 +0530</pubDate>
    <lastBuildDate>Sat, 10 Jun 2023 20:48:05 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=716187" rel="self" type="application/rss+xml"/>
    <item>
      <title>2022 (3) TMI 1532 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=308258</link>
      <description>The Court found that the notice issued under Section 148 of the Income Tax Act, 1961 in the name of a transferee company post-amalgamation was legally invalid. The Court quashed the impugned notices and all subsequent actions based on them. The judgment clarified that while the notices were quashed due to being issued in the name of a non-existing entity, the respondents were allowed to issue a fresh notice in compliance with the law. The writ petition was disposed of accordingly.</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Wed, 02 Mar 2022 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=308258</guid>
    </item>
  </channel>
</rss>