https://www.taxtmi.com/highlights?id=96258 Amalgamation assessment: the commentary concludes that income and disallowances of a predecessor for a period prior to amalgamation cannot be merged into a single reassessment order framed against the successor; such pre-amalgamation amounts must be assessed separately and, if at all, only under representative assessment provisions, and reliance on decisions about notices in the name of non-existent entities does not justify clubbing the predecessors income with the successors in one composite assessment. The revenues reassessment attempts to add predecessor period income in a single order are therefore unsustainable. en-us Thu, 22 Jan 2026 11:05:41 +0530 Thu, 22 Jan 2026 11:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96258 Amalgamation assessment: the commentary concludes that income and disallowances of a predecessor for a period prior to amalgamation cannot be merged into a single reassessment order framed against the successor; such pre-amalgamation amounts must be assessed separately and, if at all, only under representative assessment provisions, and reliance on decisions about notices in the name of non-existent entities does not justify clubbing the predecessors income with the successors in one composite assessment. The revenues reassessment attempts to add predecessor period income in a single order are therefore unsustainable. Highlights Income Tax Thu, 22 Jan 2026 11:05:41 +0530 https://www.taxtmi.com/highlights?id=96258