Home Highlights February 2019 Year 2019 This

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1. Assessment against amalgamating company - notice u/s 143(2) was issued to non-existent company - Participation in the proceedings by the appellant in the circumstances...

2. Reopening of assessment post amalgamation process - Mere activation of PAN number may not give a right to the revenue to issue notice to a non-existent entity....

3. Reassessment proceedings against non existent entity - amalgamated company - Mere activation of PAN number may not give a right to the respondents to issue notice to a...

4. Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC

5. Validity of reopening of assessment u/s 147 - assessment order had been passed on the amalgamating company - notice u/s.148 of the Act dated 30/03/2016 was issued in the...

6. Assessment against amalgamating company - Validity of reopening of assessment u/s 147 - Notice u/s.148 was issued in the name of HLCL (non-existent entity) and...

7. Validity of assessment - the assessment order passed in the name of non-existent entity is invalid and subsequent proceedings arising there from are vitiated

8. Reopening of assessment u/s 147 - notice u/s 148 issued on non-existent entity as the assessee was dissolved - the name of assessee was struck off from the Registrar of...

9. Notice u/s 148 – Notice was issued in the name of amalgamating company which has been merged - the amalgamating company ceased to exist - Notice invalid - AT

10. Validity of reopening of assessment u/s 147 - notice issued to a company which is non-existent on the date as it stood amalgamated with the appellant/petitioner - ts...