Notice issued to ceased entity is fundamentally illegal and without jurisdiction

Adani Estate Management Private Limited Vs ITO (Gujarat High Court) Gujarat High Court held that if the company has ceased to exist as a result of the approved scheme of amalgamation then in that case, the jurisdictional notice issued in its name would be fundamentally illegal and without jurisdiction. Facts- The petitioner is a private limited company and its majority of the ultimate shareholders are the individuals, who are the citizens of India. Notably, the Court vide order dated 28.01.2016, approved the scheme of amalgamation of one Panchdhara Agro Farms Pvt. Ltd. with the petitioner-Comp...