https://www.taxtmi.com/caselaws?id=765439 HC held that reassessment notices issued to a non-existent entity after a merger are void for substantive illegality, not merely procedural defects. The court found a fundamental error in issuing notices despite knowledge of the merger, concluding such notices cannot be sustained and cannot be treated as valid. Relying on precedent from the SC that notices to non-existent companies are impermissible, the HC allowed the challenge and decided in favour of the assessee. en-us Wed, 29 Jan 2025 00:00:00 +0530 Tue, 14 Jul 2026 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765439 HC held that reassessment notices issued to a non-existent entity after a merger are void for substantive illegality, not merely procedural defects. The court found a fundamental error in issuing notices despite knowledge of the merger, concluding such notices cannot be sustained and cannot be treated as valid. Relying on precedent from the SC that notices to non-existent companies are impermissible, the HC allowed the challenge and decided in favour of the assessee. Case-Laws Income Tax Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765439