Initiation of proceedings u/s 153C - Company non-existent on ...

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

April 28, 2015

Case Laws Income Tax AT

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

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Initiation of proceedings u/s 153C - Company non-existent on ...

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

April 28, 2015

Case Laws Income Tax AT

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