https://www.taxtmi.com/caselaws?id=789129 Assessment proceedings initiated in the name of companies that had ceased to exist after amalgamation are void ab initio, even if the amalgamated company participated in the proceedings. The Bombay HC's view was noted, and the Supreme Court dismissed the special leave petitions because the revenue had issued a fresh notice pursuant to that decision. The Court left the revenue free to raise all factual and legal objections in the pending writ proceedings challenging the fresh notice. en-us Wed, 01 Apr 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789129 Assessment proceedings initiated in the name of companies that had ceased to exist after amalgamation are void ab initio, even if the amalgamated company participated in the proceedings. The Bombay HC's view was noted, and the Supreme Court dismissed the special leave petitions because the revenue had issued a fresh notice pursuant to that decision. The Court left the revenue free to raise all factual and legal objections in the pending writ proceedings challenging the fresh notice. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789129