2018 (11) TMI 1066 - SCH - Income Tax

Reopening of assessment - case of petitioner is that Since amalgamation, the company had no legal existence - also, it was claimed that M/s. Dharmanath Share & Services Private Limited was subjected to assessment under Section 153 C in which entire transactions; including the commission amount, have been taxed. The same cannot now be taxed in the hands of assessee - Held that - SLP dismissed.