Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Assessment after merger of company - scope of section 170 - No ...

Income Tax

February 25, 2020

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

View Source

 


 

You may also like:

  1. Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

  2. Validity of reopening - Validity of notice u/s 148 when scrutiny assessment was made but same was annulled - doctrine of merger is not applicable - reopening of the case...

  3. 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

  4. 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...

  5. As per the provisions of Section 170(2), in the case of amalgamation, the assessment must be made on the successor i.e. the amalgamated company and not on the...

  6. Separate entity for the purpose of assessment of tax - allotment of separate PAN u/s 139A an education institution run by the Trust - Notices issues, interim relief granted.

  7. Reopening of assessment - expenditure has wrongly been allowed - reopening of the assessment completed under section 143(1) by issue of a notice under section 148 was valid - HC

  8. Reopening of assessment - the notice for reopening was issued under the directives and compulsion of the audit party, a mode which is not permissible - HC

  9. Reopening of assessment - condition precedent necessary under Section 151(1) not complied - recording of satisfaction - issue of notice after 4 years - the impugned...

  10. Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

 

Quick Updates:Latest Updates