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2022 (8) TMI 142 - HC - Income TaxReopening of assessment u/s 147 against company amalgamated - submission of petitioner that the respondent could not have initiated proceedings under Section 148A against the company which stood amalgamated into another company - HELD THAT:- As relying upon the several decisions of the Hon’ble Supreme Court in the Case of Maruti Suzuki India Limited [2019 (7) TMI 1449 - SUPREME COURT] M/s. Spice Enfotainment LTD. [2017 (12) TMI 754 - SC ORDER] and Dharmnath Shares and Services PVT. LTD. [2018 (12) TMI 606 - SC ORDER] and the various High Courts’ judgments, we are inclined to pass an interim order to the effect that the proceeding initiated under Section 148 of the Act of 1961 shall not be brought to its logical conclusion and final order shall not be passed without leave of the Court.
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