Bombay High Court Quashes Reassessment Notice Issued to Non-Existent Company Post-Amalgamation — Notice Under Section 148 of Income Tax Act, 1961 Invalid as Issued to Entity No Longer in Existence. Amalgamation Resulted in Dissolution of Transferor Company, Making Notice Void Ab Initio.
10 Feb 2023The Petitioner, CLSA India Private Limited, challenged a notice dated 31st March 2021 issued under Section 148 of the Income Tax Act, 1961, and the co...




