https://www.taxtmi.com/caselaws?id=766161 Interim relief against reassessment proceedings was refused where the section 148A(b) notice had been issued in the name of the amalgamating company, but the section 148A(d) order was passed in the name of the amalgamated entity. The Court held that the wrong PAN number and the notice-stage defect could be examined at the final hearing, and no substantial prejudice was shown at this stage. A cited precedent was treated as potentially distinguishable because, there, both the notice and the order were issued to the non-existent amalgamating company. The reassessment proceedings were directed to remain subject to the final outcome of the petition, and the hearing was expedited. en-us Mon, 10 Feb 2025 00:00:00 +0530 Wed, 19 Feb 2025 08:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766161 Interim relief against reassessment proceedings was refused where the section 148A(b) notice had been issued in the name of the amalgamating company, but the section 148A(d) order was passed in the name of the amalgamated entity. The Court held that the wrong PAN number and the notice-stage defect could be examined at the final hearing, and no substantial prejudice was shown at this stage. A cited precedent was treated as potentially distinguishable because, there, both the notice and the order were issued to the non-existent amalgamating company. The reassessment proceedings were directed to remain subject to the final outcome of the petition, and the hearing was expedited. Case-Laws Income Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766161