Case Law Details
Case Name : CIT vs. Indu Surveyors & Loss Assessors P. Ltd. (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Brief of the case:
The Hon’ble Delhi High court in the above cited case held that assessment proceedings to be invalid against the assessee in those cases where the assessee ceased to have legal existence on account of amalgamation with another entity on a date even prior to search. Because when the assessee ceased to have existence even on the date of search, no notice as a result of search can be issued in its name.
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