https://www.taxtmi.com/highlights?id=72404 Reopening of assessment post amalgamation process - Mere activation of PAN number may not give a right to the revenue to issue notice to a non-existent entity. Admittedly, in the instant case, the notice was given to the Transferor company, which is a non-existent entity, after the appointed date, i.e. 01.04.2018. Admittedly, the order u/s 148 A (d) has been passed by the revenue against a non-existent entity. - HC en-us Fri, 06 Oct 2023 16:42:38 +0530 Fri, 06 Oct 2023 16:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72404 Reopening of assessment post amalgamation process - Mere activation of PAN number may not give a right to the revenue to issue notice to a non-existent entity. Admittedly, in the instant case, the notice was given to the Transferor company, which is a non-existent entity, after the appointed date, i.e. 01.04.2018. Admittedly, the order u/s 148 A (d) has been passed by the revenue against a non-existent entity. - HC Highlights Income Tax Fri, 06 Oct 2023 16:42:38 +0530 https://www.taxtmi.com/highlights?id=72404