https://www.taxtmi.com/caselaws?id=787807 Where an amalgamating (transferor) company has ceased to exist pursuant to a sanctioned scheme of amalgamation and that fact was duly intimated to tax authorities, continuation of tax proceedings or issuance of notices in the name of the non existent amalgamating entity constitutes a jurisdictional error; accordingly notices under investigation provisions, show cause notices, assessment framed in the name of the dissolved entity, consequential demand notices and penalty notices issued in its name are void and liable to be quashed. The operative legal effect is that tax proceedings must be conducted in the name of the resultant entity once amalgamation has been notified to authorities. en-us Wed, 04 Mar 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787807 Where an amalgamating (transferor) company has ceased to exist pursuant to a sanctioned scheme of amalgamation and that fact was duly intimated to tax authorities, continuation of tax proceedings or issuance of notices in the name of the non existent amalgamating entity constitutes a jurisdictional error; accordingly notices under investigation provisions, show cause notices, assessment framed in the name of the dissolved entity, consequential demand notices and penalty notices issued in its name are void and liable to be quashed. The operative legal effect is that tax proceedings must be conducted in the name of the resultant entity once amalgamation has been notified to authorities. Case-Laws Income Tax Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787807