Bombay HC quashes Reassessment against Non-Existent Entity with Active PAN

Diversey India Hygiene Private Limited Vs ACIT (Bombay High Court)

The Bombay High Court recently adjudicated on two writ petitions filed by Diversey India Hygiene Private Limited (“Petitioner”) against the reassessment proceedings initiated by the Assessing Officer (“AO”). The primary contention of the Petitioner was that the notices were issued to a non-existing entity, as Diversey India Private Limited (“DIPL”) had been amalgamated with the Petitioner. The court’s decision, as ref

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