Section 153C proceedings invalid as notice served to non-existent company post-merger; must assess existing entity.

Initiation of proceedings u/s 153C - Company non-existent on account of its merger - Notice not served to amalgamated company - it is absolutely essential that the person so to be assessed should be in existence at the time of making the assessment - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X