Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 528 - AT - Income TaxValidity of assessment on non-existent entity - merger proceedings completed - notice in the name of company before amalgamation - corporate death of an entity upon amalgamation - HELD THAT:- As relying on case of State Bank of India 2022 (11) TMI 429 - ITAT MUMBAI] assessment made on non-existent entity is quashed as void ab initio - Decided in favour of assessee.
|