Attachment of resulting company’s bank accounts without Notice of reopening of assessment of amalgamating company to resulting company

Hinal Estates Private Limited Vs Union of India and anr. (Bombay High Court)

In plain terms, the entire assessment concerns the amalgamating company. When the notice of reopening of assessment was issued, the said company had already merged with the petitioner company. The petitioner company neither had been served with the notice of reopening of assessment, nor had any occasion to participate in such re-assessment proceedings. Obviously, therefore, the order of assessment that came to be passed pursuant to such notice, was

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