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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Notice issued u/s 147 in respect of an entity which ceases to ...


Notice u/s 147 Invalid if Issued to Non-Existent Entity Post-Amalgamation u/s 394 of Companies Act.

January 20, 2017

Case Laws     Income Tax     HC

Notice issued u/s 147 in respect of an entity which ceases to exist by virtue of amalgamation order under section 394 of the Companies Act - would be illegal and unsustainable. - HC

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