Invalid Tax Reassessment: Notice Issued to Non-Existent Entity Post-Amalgamation Deemed Improper by High Court.

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....Reassessment proceedings against non existent entity - amalgamated company - Mere activation of PAN number may not give a right to the respondents to issue notice to a non-existent entity after appointed date i.e. 01.04.2017. Admittedly, the order under Section 148A(d) of the Income Tax Act has been passed by the respondents against a non-existent entity. - HC....