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2023 (2) TMI 1074 - HC - Income TaxValidity of notice u/s 143(2) issued in the name against the amalgamated company - HELD THAT:- After the AO was informed on 06.12.2013, that the amalgamation had taken place, and was furnished a copy of the scheme, he continued to proceed on the wrong path. This error continued to obtain, even after the DRP had made course correction. Thus, we are unable to persuade ourselves with the contention advanced on behalf of the appellant/revenue, that this is a mistake which can be corrected, by taking recourse to the powers available with the revenue u/s 292B - Decided against revenue.
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