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Income Tax - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Validity of Reopening of assessment u/s 147 - notice against ...

Income Tax

May 13, 2023

Validity of Reopening of assessment u/s 147 - notice against company amalgamated/ non-existing - The company post amalgamation having ceased to exist, the jurisdictional requirement of service of notice as envisaged under section 148 of the Act could never have been fulfilled rendering the proceedings unsustainable in law. - HC

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