https://www.taxtmi.com/caselaws?id=770448 The HC quashed tax proceedings initiated against a non-existent entity post-amalgamation. The court held that notices and orders issued to the Transferor Entity after its legal cessation are void ab initio. While invalidating the impugned orders, the court preserved the tax authority's right to initiate fresh proceedings against the Amalgamated Entity in compliance with legal requirements. The ruling emphasizes jurisdictional competence in tax proceedings. en-us Tue, 06 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770448 The HC quashed tax proceedings initiated against a non-existent entity post-amalgamation. The court held that notices and orders issued to the Transferor Entity after its legal cessation are void ab initio. While invalidating the impugned orders, the court preserved the tax authority's right to initiate fresh proceedings against the Amalgamated Entity in compliance with legal requirements. The ruling emphasizes jurisdictional competence in tax proceedings. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770448