Reassessment notices issued to a non-existing entity - ...

Income Tax

November 16, 2023

Reassessment notices issued to a non-existing entity - Amalgamation - The fact that PAN was not deactivated would not help the Revenue because there could be cases relating to various years when the company was in existence and it is possible those PAN numbers are picked up for scrutiny or for issuance of refund. That in our view, will not be a sanction for Department to issue notices to a non-existing entity, particularly, when they were aware that the entity was not in existence. - HC

View Source

← Previous Next →

Reassessment notices issued to a non-existing entity - ...

Income Tax

November 16, 2023

You may also like:

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

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...

Reopening of assessment post amalgamation process - Mere activation of PAN number may not give a right to the revenue to issue notice to a non-existent entity....

Criminal proceedings - prosecution - non-compliance/non-cooperation to the notices issued u/s 142(1) - discloser of foreign bank account which existed with the HSBC -...

Reassessment proceedings against non existent entity - amalgamated company - Mere activation of PAN number may not give a right to the respondents to issue notice to a...

Validity of reopening of assessment u/s 147 - notice issued to a company which is non-existent on the date as it stood amalgamated with the appellant/petitioner - ts...

Validity of reopening of assessment u/s 147 - notice sent to entity, which no longer exists and it is merged (amalgamation) - In view of all notice itself is not...

Assessment order u/s.143(3) r.w.s.144C(13) on a non-existing entity - amalgamation of company - The assessment order, referring only to the name of the amalgamating...

Reopening proceedings against non-existent entity/ partnership firm -The case revolves around the jurisdictional issue arising from actions taken by the assessing...

Validity of reassessment against representative assessee - representative assessee/agent in relation to a Non-resident u/s 163 - The notice u/s. 143(2) of the Act in the...

Quick Updates: