https://www.taxtmi.com/caselaws?id=463394 ITAT held the assessment order framed in the name of the amalgamating company to be bad in law and quashed it. The bench noted precedent from HC and SC decisions treating assessments in the name of an amalgamating entity as invalid where the merged/successor company should be assessed. The tribunal clarified the department may re-proceed to complete assessment in the name of the merged (successor) company in accordance with the IT Act, 1961. en-us Fri, 08 Dec 2017 00:00:00 +0530 Thu, 28 Aug 2025 16:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463394 ITAT held the assessment order framed in the name of the amalgamating company to be bad in law and quashed it. The bench noted precedent from HC and SC decisions treating assessments in the name of an amalgamating entity as invalid where the merged/successor company should be assessed. The tribunal clarified the department may re-proceed to complete assessment in the name of the merged (successor) company in accordance with the IT Act, 1961. Case-Laws Income Tax Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463394