https://www.taxtmi.com/caselaws?id=459238 Assessment and transfer pricing proceedings initiated in the name of a company that had already amalgamated were invalid because the company had ceased to exist on the appointed date. Repeated notice of the merger to the department meant the jurisdictional defect was not cured by the successor's participation, and notices, draft order, DRP directions, and final assessment order all issued in the wrong name failed for want of a valid assessee. The later Supreme Court distinction was held inapplicable on these facts, as there was no suppression of the amalgamation. The proceedings and assessment order were quashed. en-us Fri, 25 Aug 2023 00:00:00 +0530 Wed, 04 Dec 2024 13:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459238 Assessment and transfer pricing proceedings initiated in the name of a company that had already amalgamated were invalid because the company had ceased to exist on the appointed date. Repeated notice of the merger to the department meant the jurisdictional defect was not cured by the successor's participation, and notices, draft order, DRP directions, and final assessment order all issued in the wrong name failed for want of a valid assessee. The later Supreme Court distinction was held inapplicable on these facts, as there was no suppression of the amalgamation. The proceedings and assessment order were quashed. Case-Laws Income Tax Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459238