{"id":35306,"date":"2023-08-01T17:00:49","date_gmt":"2023-08-01T11:30:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/clsa-india-p-ltd-v-dcit-2023-149-taxmann-com-380-bomhc\/"},"modified":"2023-08-01T17:00:49","modified_gmt":"2023-08-01T11:30:49","slug":"clsa-india-p-ltd-v-dcit-2023-149-taxmann-com-380-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/clsa-india-p-ltd-v-dcit-2023-149-taxmann-com-380-bomhc\/","title":{"rendered":"CLSA India (P.) Ltd. v. DCIT [2023] 149 taxmann.com 380 (Bom)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that a company was amalgamated with petitioner-company, name of non-existing company could not be mentioned in reopening notice merely because PAN in name of non-existent company had remained active and, thus, impugned reopening notice and reassessment order passed upon petitioner-company while having name of non-existing company were to be set aside. Accordingly the reassessment notice and order disposing the objection was quashed. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013Notice \u2013 Amalgamation- Company ceased to exist- Succession to business otherwise than on death -Non existing company \u2013 Amalgamation \u2013 PAN in name of non -Existent company remained active \u2013 Notice issued was quashed. [S. 148, 170, 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-35306","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9bs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35306","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=35306"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35306\/revisions"}],"predecessor-version":[{"id":35307,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35306\/revisions\/35307"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}