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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Reassessment proceedings issued in the name of a non-existent ...

Income Tax

February 14, 2023

Reassessment proceedings issued in the name of a non-existent entity - amalgamation of a company - The stand of the revenue that the reassessment was justified in view of the fact that the PAN in the name of the non-existent entity had remained active does not create an exception in favour of the revenue to dilute in any manner the principles enunciated hereinabove. - HC

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