https://www.taxtmi.com/caselaws?id=37246 A statutory amalgamation can transfer a predecessor bank's assets, liabilities, rights, obligations and pending tax proceedings to the successor bank, and the successor may then act in the predecessor's place for income-tax purposes. The relevant income-tax provisions treated an assessee as including a person in respect of whom assessment or refund proceedings had been taken, and the succession rules allowed the successor to step into pending proceedings where the predecessor could no longer be found. On that basis, the successor bank was competent to continue appeals arising from assessment and refund claims originally filed in the transferor bank's name. en-us Thu, 13 Jul 1978 00:00:00 +0530 Sat, 27 Mar 2010 16:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37246 A statutory amalgamation can transfer a predecessor bank's assets, liabilities, rights, obligations and pending tax proceedings to the successor bank, and the successor may then act in the predecessor's place for income-tax purposes. The relevant income-tax provisions treated an assessee as including a person in respect of whom assessment or refund proceedings had been taken, and the succession rules allowed the successor to step into pending proceedings where the predecessor could no longer be found. On that basis, the successor bank was competent to continue appeals arising from assessment and refund claims originally filed in the transferor bank's name. Case-Laws Income Tax Thu, 13 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37246