https://www.taxtmi.com/caselaws?id=469577 Reassessment proceedings based on the PAN of an erstwhile amalgamated company could not continue once the revenue itself initiated fresh proceedings against the same assessee using the correct PAN. The assessee had already intimated the merger and its income had earlier been assessed under Section 143(3). Because the notices and order under Section 148A(d) were issued in the name and PAN of the amalgamated entity, they reflected incorrect identification of the assessee. The HC therefore quashed the impugned notice and order, holding that the earlier proceedings did not survive. en-us Wed, 11 Sep 2024 00:00:00 +0530 Mon, 22 Jun 2026 19:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469577 Reassessment proceedings based on the PAN of an erstwhile amalgamated company could not continue once the revenue itself initiated fresh proceedings against the same assessee using the correct PAN. The assessee had already intimated the merger and its income had earlier been assessed under Section 143(3). Because the notices and order under Section 148A(d) were issued in the name and PAN of the amalgamated entity, they reflected incorrect identification of the assessee. The HC therefore quashed the impugned notice and order, holding that the earlier proceedings did not survive. Case-Laws Income Tax Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469577