https://www.taxtmi.com/caselaws?id=790493 Assessment orders issued in the names of amalgamating companies after their merger into another entity were treated as void ab initio by the High Court on the ground that the revenue had knowledge of the amalgamation; the court also allowed inter-partes material to address the jurisdictional issue and treated the revenue's cross-appeals and writ proceedings as infructuous, while leaving open the right to initiate fresh proceedings against the amalgamated company in accordance with law. The Supreme Court noted that fresh notice had been issued pursuant to the High Court decision and, for that reason, dismissed the Special Leave Petitions, while leaving the High Court to decide the challenge to the fresh notice on all questions of law and fact. en-us Mon, 20 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790493 Assessment orders issued in the names of amalgamating companies after their merger into another entity were treated as void ab initio by the High Court on the ground that the revenue had knowledge of the amalgamation; the court also allowed inter-partes material to address the jurisdictional issue and treated the revenue's cross-appeals and writ proceedings as infructuous, while leaving open the right to initiate fresh proceedings against the amalgamated company in accordance with law. The Supreme Court noted that fresh notice had been issued pursuant to the High Court decision and, for that reason, dismissed the Special Leave Petitions, while leaving the High Court to decide the challenge to the fresh notice on all questions of law and fact. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790493