https://www.taxtmi.com/highlights?id=79993 As per the Scheme of Amalgamation, the effective merger date of the petitioner company with another company was 01.04.2012. Post-merger, the petitioner ceased to exist, and its tax liability merged with the transferee company. The transferee was obligated to include the transferor's tax liability. Issuing assessment orders against the non-existent transferor post-merger was incorrect. The impugned assessment orders were quashed, and the writ petitions were allowed by the HC. en-us Thu, 01 Aug 2024 08:33:06 +0530 Thu, 01 Aug 2024 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79993 As per the Scheme of Amalgamation, the effective merger date of the petitioner company with another company was 01.04.2012. Post-merger, the petitioner ceased to exist, and its tax liability merged with the transferee company. The transferee was obligated to include the transferor's tax liability. Issuing assessment orders against the non-existent transferor post-merger was incorrect. The impugned assessment orders were quashed, and the writ petitions were allowed by the HC. Highlights Income Tax Thu, 01 Aug 2024 08:33:06 +0530 https://www.taxtmi.com/highlights?id=79993