https://www.taxtmi.com/caselaws?id=780628 A reassessment notice issued in the name of an amalgamated company that had already ceased to exist is invalid because a notice to a non-existent entity is vitiated from the outset. Where the assessee had informed the tax authorities of the amalgamation and the successor entity had assumed the former company's identity, the notice could not be sustained in the amalgamated name. Later case law relied on by the Revenue did not cure this foundational defect. The first appellate authority's finding was upheld and the Revenue's appeal failed. en-us Thu, 30 Oct 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780628 A reassessment notice issued in the name of an amalgamated company that had already ceased to exist is invalid because a notice to a non-existent entity is vitiated from the outset. Where the assessee had informed the tax authorities of the amalgamation and the successor entity had assumed the former company's identity, the notice could not be sustained in the amalgamated name. Later case law relied on by the Revenue did not cure this foundational defect. The first appellate authority's finding was upheld and the Revenue's appeal failed. Case-Laws Income Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780628