https://www.taxtmi.com/caselaws?id=785881 Reopening an assessment issued in the name of a company that had ceased to exist due to amalgamation was held invalid because the reassessment targeted a non-existent taxpayer; the tribunal quashed the reassessment immediately on that basis. The tribunal relied on binding precedent requiring that reassessment cannot be sustained where the assessed entity has merged away, and thus no liability can be validly reopened in the name of the dissolved/merged entity; consequence: reassessment set aside and the ground allowed for the assessee. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 11:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785881 Reopening an assessment issued in the name of a company that had ceased to exist due to amalgamation was held invalid because the reassessment targeted a non-existent taxpayer; the tribunal quashed the reassessment immediately on that basis. The tribunal relied on binding precedent requiring that reassessment cannot be sustained where the assessed entity has merged away, and thus no liability can be validly reopened in the name of the dissolved/merged entity; consequence: reassessment set aside and the ground allowed for the assessee. Case-Laws Income Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785881