Reopening of assessment u/s 147 - notice in the company name ...

Assessment Notice Invalid: Issued to Non-Existent Company Post-Amalgamation u/s 147. No Legal Estoppel Applies.

December 30, 2019

Case Laws Income Tax HC

Reopening of assessment u/s 147 - notice in the company name being amalgamated -Participation by the amalgamated company in the proceedings would be of no effect as there is no estoppel against law.

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Reopening of assessment u/s 147 - notice in the company name ...

Assessment Notice Invalid: Issued to Non-Existent Company Post-Amalgamation u/s 147. No Legal Estoppel Applies.

December 30, 2019

Case Laws Income Tax HC

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