https://www.taxtmi.com/caselaws?id=787168 Assessment proceedings initiated against a company that had ceased to exist following amalgamation are void from inception where the Assessing Officer was informed of the amalgamation, notwithstanding participation by the amalgamated company. The Supreme Court declined to entertain the Revenue's special leave petition after a fresh notice had been issued pursuant to the High Court decision. The amalgamated entity challenged that fresh notice through a writ petition, in which the Revenue may raise all legal and factual objections; the High Court must determine the challenge in accordance with law. en-us Mon, 23 Feb 2026 00:00:00 +0530 Tue, 14 Jul 2026 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787168 Assessment proceedings initiated against a company that had ceased to exist following amalgamation are void from inception where the Assessing Officer was informed of the amalgamation, notwithstanding participation by the amalgamated company. The Supreme Court declined to entertain the Revenue's special leave petition after a fresh notice had been issued pursuant to the High Court decision. The amalgamated entity challenged that fresh notice through a writ petition, in which the Revenue may raise all legal and factual objections; the High Court must determine the challenge in accordance with law. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787168