Reassessment Notice on Non-Existing Company is not legally Tenable

Pranesh Dealmark Pvt. Ltd. Vs Union of India & ors. (Calcutta High Court) HC held that impugned notice has been issued in the name of the company which has already been amalgamated in.2020 and that the department has been intimated about this amalgamation which is matters of record and such notice in the name of a non-existing company is not tenable in the eye of law. FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned notice dated June 23, 2021 relating to assessment year 20...