https://www.taxtmi.com/caselaws?id=798911 Reassessment notices must be issued to a legally existing entity. Where a merger takes effect and the erstwhile entity ceases to exist, a notice issued in that entity's name is legally unsustainable, particularly where revenue authorities were informed of the merger and the successor continued the business. The reassessment notice for the relevant assessment year was quashed because it was addressed to the dissolved merged entity. en-us Tue, 08 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798911 Reassessment notices must be issued to a legally existing entity. Where a merger takes effect and the erstwhile entity ceases to exist, a notice issued in that entity's name is legally unsustainable, particularly where revenue authorities were informed of the merger and the successor continued the business. The reassessment notice for the relevant assessment year was quashed because it was addressed to the dissolved merged entity. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798911