The assessee was amalgamated with a company A by an order of the court dated October 30, 2015 with effect from April 1, 2015. The amalgamation with A was intimated to the jurisdictional Assessing Officer by communications dated November 23, 2015 and January 27, 2016 which were duly acknowledged. The Assessing Officer issued a notice under section\u00a0148\u00a0on March 27, 2021 to reopen the assessment under section\u00a0147\u00a0for the assessment year 2014-15 against the assessee. On a writ \u00a0allowing the petition, the Court held that\u00a0\u00a0 the notice dated March 27, 2021 issued under section\u00a0148\u00a0for the assessment year 2014-15 against the assessee which was not in existence on the date of issue of notice was unsustainable.(AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148 : Reassessment-Notice-Amalgamation-Intimated to Assessing Officer and duly acknowledged- Notice issued to non-existent company is unsustainable.[S. 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-45924","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bWI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45924","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=45924"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45924\/revisions"}],"predecessor-version":[{"id":45925,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45924\/revisions\/45925"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}