https://www.taxtmi.com/caselaws?id=787168 Assessment proceedings initiated in the name of a company that had ceased to exist upon amalgamation are void ab initio if the Assessing Officer had been informed of the merger, even if the amalgamated company later participated in the proceedings. The note also records that, after the High Court's ruling, a fresh notice was issued and the Supreme Court declined to entertain the special leave petition, leaving the parties to contest the fresh notice before the High Court 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 in the name of a company that had ceased to exist upon amalgamation are void ab initio if the Assessing Officer had been informed of the merger, even if the amalgamated company later participated in the proceedings. The note also records that, after the High Court's ruling, a fresh notice was issued and the Supreme Court declined to entertain the special leave petition, leaving the parties to contest the fresh notice before the High Court in accordance with law. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787168