Order u/s 143 (3) r.w.s.144 C in the name of the predecessor of ...
Income Tax
September 28, 2019
Order u/s 143 (3) r.w.s.144 C in the name of the predecessor of the amalgamated company - The basis on which jurisdiction was invoked was fundamentally at odds with the legal principle that the amalgamating entity ceases to exist upon the approved scheme of amalgamation. Participation in the proceedings by the appellant in the circumstances cannot operate as an estoppel against law - HC
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