https://www.taxtmi.com/caselaws?id=750839 The Jharkhand HC quashed reassessment proceedings initiated against a dissolved partnership firm. The partnership firm had merged with a private limited company, transferring all assets and liabilities, and the department was duly informed of this conversion. Despite the firm's non-existence and detailed submissions explaining the merger, the assessing officer passed a non-speaking order under section 148A(d) without proper consideration. The court held that no valid notice can be issued against a non-existent entity, citing established legal precedent that notices cannot be served on dead persons or dissolved entities. en-us Tue, 06 Feb 2024 00:00:00 +0530 Mon, 01 Apr 2024 18:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750839 The Jharkhand HC quashed reassessment proceedings initiated against a dissolved partnership firm. The partnership firm had merged with a private limited company, transferring all assets and liabilities, and the department was duly informed of this conversion. Despite the firm's non-existence and detailed submissions explaining the merger, the assessing officer passed a non-speaking order under section 148A(d) without proper consideration. The court held that no valid notice can be issued against a non-existent entity, citing established legal precedent that notices cannot be served on dead persons or dissolved entities. Case-Laws Income Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750839