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Income Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Assessment against amalgamating company - Validity of reopening ...

Income Tax

October 27, 2020

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 accordingly, reassessment order framed thereon deserves to be quashed as void ab initio. - AT

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

  2. 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

  3. Validity of reopening of assessment u/s 147 - Issuing of notice u/s 148 in the wrong name - it was only a typographical error in first name of the assessee though other...

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