https://www.taxtmi.com/caselaws?id=312682 The HC held that the notice under Section 148 for AY 2014-15, issued to a company post-amalgamation, was invalid as it was addressed to a non-existent entity. The petitioner had informed the jurisdictional AO about the amalgamation, which was acknowledged. Consequently, the HC quashed the notice dated 27.3.2021, the show cause notice dated 21.3.2022, and the consequential order dated 31.3.2022, allowing the Special Civil Application. en-us Wed, 17 Aug 2022 00:00:00 +0530 Fri, 01 Mar 2024 18:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312682 The HC held that the notice under Section 148 for AY 2014-15, issued to a company post-amalgamation, was invalid as it was addressed to a non-existent entity. The petitioner had informed the jurisdictional AO about the amalgamation, which was acknowledged. Consequently, the HC quashed the notice dated 27.3.2021, the show cause notice dated 21.3.2022, and the consequential order dated 31.3.2022, allowing the Special Civil Application. Case-Laws Income Tax Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312682