https://www.taxtmi.com/caselaws?id=780747 ITAT KOLATA - AT upheld the CIT(A)'s quashing of a reopening under s.148 where the revenue issued notice after being notified of an amalgamation and the non-existence of the merged entity. The AO proceeded with assessment against the defunct transferee despite the assessee's responses; the CIT(A) relied on established HC/SC principles on amalgamation. No factual error was shown by revenue to overturn the CIT(A)'s findings, so the revenue's appeal was dismissed and the reopening/assessment set aside. en-us Thu, 03 Jul 2025 00:00:00 +0530 Wed, 05 Nov 2025 08:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780747 ITAT KOLATA - AT upheld the CIT(A)'s quashing of a reopening under s.148 where the revenue issued notice after being notified of an amalgamation and the non-existence of the merged entity. The AO proceeded with assessment against the defunct transferee despite the assessee's responses; the CIT(A) relied on established HC/SC principles on amalgamation. No factual error was shown by revenue to overturn the CIT(A)'s findings, so the revenue's appeal was dismissed and the reopening/assessment set aside. Case-Laws Income Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780747