https://www.taxtmi.com/caselaws?id=790643 Reassessment notices issued in the name of a deactivated predecessor PAN after an amalgamation were quashed because the Assessing Officer had not verified the status of the amalgamating entity and the proceedings were founded on an entity no longer in existence. The High Court also recorded the Revenue's affidavit acknowledging system deficiencies and proposing remedial steps to prevent recurrence. The Supreme Court declined to interfere under Article 136 and dismissed the Special Leave Petition, leaving the quashing order undisturbed. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790643 Reassessment notices issued in the name of a deactivated predecessor PAN after an amalgamation were quashed because the Assessing Officer had not verified the status of the amalgamating entity and the proceedings were founded on an entity no longer in existence. The High Court also recorded the Revenue's affidavit acknowledging system deficiencies and proposing remedial steps to prevent recurrence. The Supreme Court declined to interfere under Article 136 and dismissed the Special Leave Petition, leaving the quashing order undisturbed. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790643