https://www.taxtmi.com/highlights?id=104613 Jurisdiction over an amalgamating company ends when it ceases to exist following amalgamation. A section 201 order issued and served in the former company's name, despite prior notification to the TDS authority, suffers a jurisdictional defect; referring to the successor company in the body of the order does not cure it. The order was void ab initio and quashed, while the issue of interest under section 201(1A) remained academic. en-us Wed, 07 Oct 2026 08:26:38 +0530 Wed, 07 Oct 2026 08:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104613 Jurisdiction over an amalgamating company ends when it ceases to exist following amalgamation. A section 201 order issued and served in the former company's name, despite prior notification to the TDS authority, suffers a jurisdictional defect; referring to the successor company in the body of the order does not cure it. The order was void ab initio and quashed, while the issue of interest under section 201(1A) remained academic. Highlights Income Tax Wed, 07 Oct 2026 08:26:38 +0530 https://www.taxtmi.com/highlights?id=104613