https://www.taxtmi.com/caselaws?id=769542 HC quashed reassessment notice and assessment order issued to a non-existent entity after corporate merger. The court found the notice invalid as it was served on a company that had ceased to exist following amalgamation. The assessment order was set aside due to procedural violations, including failure to provide hearing and dispose of objections. The Department was granted liberty to issue a fresh notice to the correct legal entity if statutorily permissible. en-us Mon, 07 Apr 2025 00:00:00 +0530 Mon, 09 Mar 2026 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769542 HC quashed reassessment notice and assessment order issued to a non-existent entity after corporate merger. The court found the notice invalid as it was served on a company that had ceased to exist following amalgamation. The assessment order was set aside due to procedural violations, including failure to provide hearing and dispose of objections. The Department was granted liberty to issue a fresh notice to the correct legal entity if statutorily permissible. Case-Laws Income Tax Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769542