https://www.taxtmi.com/caselaws?id=794251 Reassessment against a successor company was held unsustainable where proceedings were initiated and continued in the name and PAN of a dissolved partnership firm, no notice under section 148 was issued to the company, and the company received no prior correspondence before the final order. The assessment was also held vitiated for breach of the mandatory faceless procedure under section 144B, because no draft assessment order was issued before finalisation. On these grounds, the impugned assessment, demand and penalty notices were quashed, with liberty to proceed afresh in accordance with law after addressing objections and following the prescribed procedure. en-us Tue, 23 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794251 Reassessment against a successor company was held unsustainable where proceedings were initiated and continued in the name and PAN of a dissolved partnership firm, no notice under section 148 was issued to the company, and the company received no prior correspondence before the final order. The assessment was also held vitiated for breach of the mandatory faceless procedure under section 144B, because no draft assessment order was issued before finalisation. On these grounds, the impugned assessment, demand and penalty notices were quashed, with liberty to proceed afresh in accordance with law after addressing objections and following the prescribed procedure. Case-Laws Income Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794251