Court Invalidates Section 147 Notice Issued to Non-Existent Company After Amalgamation; Notice Deemed Improperly Addressed.

Reopening of assessment u/s 147 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of non-existing company in spite of revenue having notice and knowledge of non-existence of such Company. - Notice is not tenable - HC .....

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