{"id":38645,"date":"2024-02-01T11:31:41","date_gmt":"2024-02-01T06:01:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/adani-estate-management-p-ltd-v-ito-2023-456-itr-560-294-taxman-18-guj-hc\/"},"modified":"2024-02-01T11:31:41","modified_gmt":"2024-02-01T06:01:41","slug":"adani-estate-management-p-ltd-v-ito-2023-456-itr-560-294-taxman-18-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/adani-estate-management-p-ltd-v-ito-2023-456-itr-560-294-taxman-18-guj-hc\/","title":{"rendered":"Adani Estate Management (P.) Ltd. v. ITO (2023) 456 ITR 560 \/294 Taxman 18 (Guj.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 the amalgamated company Panchadhra Agro Films Pvt Ltd\u00a0 was no longer in existence and could not have been issued the notice under section 148. The amalgamation of\u00a0 Panchadhra Agro Films Pvt Ltd\u00a0\u00a0 with the assessee had been intimated to the Assessing Officer by way of a communication dated March 31, 2016 and also in response to notice dated January 24, 2020 issued under section 133(6)\u00a0 of the Act. The notice under section 148 was quashed and set aside. (AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Amalgamation-Intimated to the Assessing Officer &#8211; Notice in the  name of  amalgamated company which ceased to exist-Notice is not valid.[S. 133(6) 147, 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-38645","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a3j","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38645","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=38645"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38645\/revisions"}],"predecessor-version":[{"id":38646,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38645\/revisions\/38646"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}