https://www.taxtmi.com/caselaws?id=760402 HC held that reopening notice under s.148 issued to an amalgamating company that ceased to exist was void for lack of jurisdiction. The AO's jurisdictional basis conflicted with the legal effect of an approved amalgamation, and the appellant's participation could not estop operation of law. Relying on the SC order in related precedent, the court found notices under s.148A(b) and s.148 sent to the non-existent entity legally invalid and non-est, and allowed the appeal in favour of the assessee. en-us Tue, 08 Oct 2024 00:00:00 +0530 Thu, 19 Feb 2026 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760402 HC held that reopening notice under s.148 issued to an amalgamating company that ceased to exist was void for lack of jurisdiction. The AO's jurisdictional basis conflicted with the legal effect of an approved amalgamation, and the appellant's participation could not estop operation of law. Relying on the SC order in related precedent, the court found notices under s.148A(b) and s.148 sent to the non-existent entity legally invalid and non-est, and allowed the appeal in favour of the assessee. Case-Laws Income Tax Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760402