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Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Amalgamation of two companies - once it is found that assessment ...


Assessment in Nonexistent Entity's Name Post-Amalgamation Not Fixable u/s 292B.

November 6, 2014

Case Laws     Income Tax     HC

Amalgamation of two companies - once it is found that assessment is framed in the name of nonexisting entity it does not remain a procedural irregularity of the nature which could be cured by invoking the provisions of Section 292B - HC

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