Assessment after merger of company - scope of section 170 - No...
Notice for Reopening Assessments Must Be Issued to Merged Entities, Not Original Companies, u/s 170.
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Income TaxFebruary 25, 2020Case LawsHC
Assessment after merger of company - scope of section 170 - No separate notice issued for the amalgamated company - for reopening of assessment proceedings in respect of EDIPL, now merged with EDPL, a notice can only be issued in the name of the merged entity. - HC