{"id":35224,"date":"2023-08-01T16:45:57","date_gmt":"2023-08-01T11:15:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/new-age-buildtech-p-ltd-v-nfac-2023-151-taxmann-com-66-bomhc\/"},"modified":"2023-08-01T16:45:57","modified_gmt":"2023-08-01T11:15:57","slug":"new-age-buildtech-p-ltd-v-nfac-2023-151-taxmann-com-66-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/new-age-buildtech-p-ltd-v-nfac-2023-151-taxmann-com-66-bomhc\/","title":{"rendered":"New Age Buildtech (P.) Ltd. v.. NFAC [2023] 151 taxmann.com 66 (Bom)(HC)"},"content":{"rendered":"<p>Allowing the petition, the Court held tha<strong>t <\/strong>when a company was amalgamated with petitioner-company, issuance of show-cause notices, assessment order, notice of demand, etc., in name of said non-existent company, which was amalgamated with petitioner-company and thereby lost its existence, was without jurisdiction. Order was quashed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013Amalgamation \u2013 Non-Existent company &#8211; show-cause notices, assessment order, notice of demand, etc., in name of said non-existent company, which was amalgamated with petitioner-company and thereby lost its existence, was without jurisdiction \u2013 Order was quashed. [S. 143(3), Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-35224","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9a8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=35224"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35224\/revisions"}],"predecessor-version":[{"id":35225,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35224\/revisions\/35225"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}