S. 148 : Reassessment–Notice–Amalgamation- Company ceased to exist- Estoppel against law- Reassessment notice and order was quashed. [S. 148(A))(b), 148A(d), Art. 226]
Pico Capital (P.) Ltd. v. DCIT [2023] 150 taxmann.com 488 / 293 Taxman 347/ (2024) 460 ITR 508 (Bom)(HC)