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Reopening Notice Invalid Due to Company Amalgamation; Section 148 Interference Leads to Quashing of Show-Cause Notices.

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....Validity of reopening of assessment - Notice in the name of company amalgamated - corporate death of an entity upon amalgamation - The actions of the respondent – authority issuance of notice under Section-148 deserves to be interfered with. The show-cause notices issued by the respondents are quashed and set aside with consequential reliefs. This could not in any manner preclude the respondent to initiate the action against the present petitioners in accordance with law. - HC....

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Reopening Notice Invalid Due to Company Amalgamation; Section 148 Interference Leads to Quashing of Show-Cause Notices.