Dismissing the appeal of the revenue the Court held that notice on transferor company and consequent assessment is held to be not valid. Order of Tribunal affirmed. (AY. 2006-07)
PCIT v. Archit Securities Pvt. Ltd. (Successor of Anirudh Overseas Pvt. Ltd.) [2023] 155 taxmann.com 477 / (2025) 483 ITR 139 (Delhi)(HC)
S. 148: Reassessment-Notice-Amalgamation-Information furnishes-Notice on transferor company and consequent assessment-Not valid.[S. 147]
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