https://www.taxtmi.com/caselaws?id=466373 A notice issued under Section 148 for reopening assessment cannot validly be addressed to an entity that has ceased to exist or has been merged into another company because the statutory reassessment machinery requires a live, extant taxpayer as recipient; earlier authorities treating notices to nonexistent or merged entities as defective are followed. The consequence is that a Section 148 notice dated 31 March 2019 addressed to an entity no longer in existence was quashed and set aside, preventing reassessment on that basis. en-us Wed, 22 Sep 2021 00:00:00 +0530 Tue, 03 Feb 2026 22:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466373 A notice issued under Section 148 for reopening assessment cannot validly be addressed to an entity that has ceased to exist or has been merged into another company because the statutory reassessment machinery requires a live, extant taxpayer as recipient; earlier authorities treating notices to nonexistent or merged entities as defective are followed. The consequence is that a Section 148 notice dated 31 March 2019 addressed to an entity no longer in existence was quashed and set aside, preventing reassessment on that basis. Case-Laws Income Tax Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466373