https://www.taxtmi.com/caselaws?id=471209 Jurisdictional validity of assessments and reassessments issued in the name of an amalgamated, non-existing company requires determination of whether merger information was furnished to the Assessing Officer before notice issuance or during assessment proceedings. This threshold issue governs consideration of the warranty-provision disallowance. Additional evidence on warranty expenditure requires factual examination. The matters were remitted to the Commissioner (Appeals) for fresh adjudication after opportunity to both sides. en-us Wed, 22 Mar 2017 00:00:00 +0530 Tue, 25 Aug 2026 18:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471209 Jurisdictional validity of assessments and reassessments issued in the name of an amalgamated, non-existing company requires determination of whether merger information was furnished to the Assessing Officer before notice issuance or during assessment proceedings. This threshold issue governs consideration of the warranty-provision disallowance. Additional evidence on warranty expenditure requires factual examination. The matters were remitted to the Commissioner (Appeals) for fresh adjudication after opportunity to both sides. Case-Laws Income Tax Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471209