Notice Invalid u/s 147: Assessment Reopening Fails as Notice Served to Non-Existent Amalgamated Company.

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....Validity of Reopening of assessment u/s 147 - notice against company amalgamated/ non-existing - The company post amalgamation having ceased to exist, the jurisdictional requirement of service of notice as envisaged under section 148 of the Act could never have been fulfilled rendering the proceedings unsustainable in law. - HC....