2024 (3) TMI 158 - SCH - Income Tax

Reopening notice against company not in existence - petitioner company, which came to be amalgamated by an order of the Company Court - as decided by HC 2022 (8) TMI 1488 - GUJARAT HIGH COURT petitioner company even as on date of issuance of impugned notice was not in existence by virtue of same having been amalgamated with effect from 1.4.2015 - HELD THAT - We are not inclined to interfere with the impugned judgment and hence, the special leave petition is dismissed. Pending applications, if any, shall stand disposed of.

Summary

The Supreme Court of India dismissed the special leave petition and condoned the delay. No interference with the impugned judgment. Pending applications to be disposed of.