https://www.taxtmi.com/caselaws?id=789129 Assessment proceedings initiated in the name of an amalgamating company that had ceased to exist were treated as void ab initio, even though the amalgamated company participated in the proceedings. The Supreme Court dismissed the special leave petitions in view of a fresh notice issued by the revenue pursuant to the High Court decision, and left it open to the revenue to raise all factual and legal objections in the pending writ proceedings challenging that notice. en-us Wed, 01 Apr 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789129 Assessment proceedings initiated in the name of an amalgamating company that had ceased to exist were treated as void ab initio, even though the amalgamated company participated in the proceedings. The Supreme Court dismissed the special leave petitions in view of a fresh notice issued by the revenue pursuant to the High Court decision, and left it open to the revenue to raise all factual and legal objections in the pending writ proceedings challenging that notice. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789129