https://www.taxtmi.com/caselaws?id=761709 HC held that notices issued under s.148 to reopen assessments against companies that ceased to exist post-amalgamation were without jurisdiction. Because assessments for the year had already been passed in the name of the appropriate assessees and the Department was aware of the amalgamations, the reopening notices were untenable. The petitions were allowed and the impugned s.148 notices were quashed and set aside, decision recorded in favour of the assessee. en-us Thu, 17 Oct 2024 00:00:00 +0530 Tue, 18 Nov 2025 18:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761709 HC held that notices issued under s.148 to reopen assessments against companies that ceased to exist post-amalgamation were without jurisdiction. Because assessments for the year had already been passed in the name of the appropriate assessees and the Department was aware of the amalgamations, the reopening notices were untenable. The petitions were allowed and the impugned s.148 notices were quashed and set aside, decision recorded in favour of the assessee. Case-Laws Income Tax Thu, 17 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761709