https://www.taxtmi.com/caselaws?id=439719 The High Court held that a notice issued under section 148 of the Income Tax Act, 1961 in the name of a non-existent entity, post-merger, was void ab-initio. The petitioner, merged with the entity in question, had informed the Assessing Officer of the amalgamation. The Court, citing relevant case laws, set aside the notice as unsustainable in law, emphasizing that the amalgamating entity ceases to exist upon an approved scheme of amalgamation. The Writ Petition was allowed, with no costs awarded. en-us Tue, 27 Jun 2023 00:00:00 +0530 Thu, 29 Jun 2023 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439719 The High Court held that a notice issued under section 148 of the Income Tax Act, 1961 in the name of a non-existent entity, post-merger, was void ab-initio. The petitioner, merged with the entity in question, had informed the Assessing Officer of the amalgamation. The Court, citing relevant case laws, set aside the notice as unsustainable in law, emphasizing that the amalgamating entity ceases to exist upon an approved scheme of amalgamation. The Writ Petition was allowed, with no costs awarded. Case-Laws Income Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439719