https://www.taxtmi.com/caselaws?id=799423 Reassessment notices and a consequential assessment issued in the name of a transferor company after its amalgamation were unsustainable because the entity had ceased to exist from the appointed date. The appointed date preceded issuance of notices for reassessment and scrutiny assessment, and the tax authorities had been informed of the amalgamation. Proceedings against the erstwhile amalgamated entity were therefore invalid, resulting in quashing of the reassessment notices and consequential assessment. en-us Wed, 29 Jul 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799423 Reassessment notices and a consequential assessment issued in the name of a transferor company after its amalgamation were unsustainable because the entity had ceased to exist from the appointed date. The appointed date preceded issuance of notices for reassessment and scrutiny assessment, and the tax authorities had been informed of the amalgamation. Proceedings against the erstwhile amalgamated entity were therefore invalid, resulting in quashing of the reassessment notices and consequential assessment. Case-Laws Income Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799423