https://www.taxtmi.com/caselaws?id=787934 A reassessment notice and order issued in the name of a predecessor company that had ceased to exist on its conversion into a limited liability partnership are invalid where succession principles require assessment of the successor entity. The reasoning applies statutory succession to business and procedural requirements for valid notices, and notes that revenue did not challenge prior appellate findings that the notice named a non-existent entity. The operative outcome is that the notice under reopening provisions is invalid and the reassessment passed in the name of the non-existent predecessor is quashed in favour of the assessee. en-us Tue, 03 Mar 2026 00:00:00 +0530 Fri, 13 Mar 2026 18:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787934 A reassessment notice and order issued in the name of a predecessor company that had ceased to exist on its conversion into a limited liability partnership are invalid where succession principles require assessment of the successor entity. The reasoning applies statutory succession to business and procedural requirements for valid notices, and notes that revenue did not challenge prior appellate findings that the notice named a non-existent entity. The operative outcome is that the notice under reopening provisions is invalid and the reassessment passed in the name of the non-existent predecessor is quashed in favour of the assessee. Case-Laws Income Tax Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787934