https://www.taxtmi.com/highlights?id=73012 Reassessment proceedings against non existent entity - amalgamated company - Mere activation of PAN number may not give a right to the respondents to issue notice to a non-existent entity after appointed date i.e. 01.04.2017. Admittedly, the order under Section 148A(d) of the Income Tax Act has been passed by the respondents against a non-existent entity. - HC en-us Fri, 10 Nov 2023 16:08:38 +0530 Fri, 10 Nov 2023 16:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73012 Reassessment proceedings against non existent entity - amalgamated company - Mere activation of PAN number may not give a right to the respondents to issue notice to a non-existent entity after appointed date i.e. 01.04.2017. Admittedly, the order under Section 148A(d) of the Income Tax Act has been passed by the respondents against a non-existent entity. - HC Highlights Income Tax Fri, 10 Nov 2023 16:08:38 +0530 https://www.taxtmi.com/highlights?id=73012