Held that the intimation dated January 17, 2019, to the Assessing Officer as regards the amalgamation, both the notices issued under section 148 of the Act, were hereby quashed. All the consequential proceedings pursuant to the notices were to stand terminated.(AY.2013-14, 2014-15)
Gauriputra Estate Holders Pvt. Ltd. v. UOI (2023)457 ITR 691 (Guj)(HC)
S. 148 : Reassessment-Notice-Amalgamation-Intimated to the Assessing Officer-Notice issued to non-existent company-Notice is quashed.[S. 147, Art.226]