https://www.taxtmi.com/caselaws?id=787383 Notices and assessment orders issued in the name of a non-existing transferor company after merger are invalid because they are addressed to an entity that no longer exists. The Bombay High Court held that an order passed in the name of the transferor, rather than the transferee company, is bad in law. The Supreme Court declined to interfere with that judgment in special leave proceedings, and the interlocutory applications were disposed of. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 03 Mar 2026 08:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787383 Notices and assessment orders issued in the name of a non-existing transferor company after merger are invalid because they are addressed to an entity that no longer exists. The Bombay High Court held that an order passed in the name of the transferor, rather than the transferee company, is bad in law. The Supreme Court declined to interfere with that judgment in special leave proceedings, and the interlocutory applications were disposed of. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787383