HC quashes section 148 notice issued to Amalgamated Company

Briliant Credit & Finance Limited Vs ITO (Calcutta High Court)

In this writ petition, petitioner has challenged impugned notice relating to assessment year 2016-17 under section 148 of the Income Tax Act, 1961 which is a transferor company on the grounds that the impugned notice has been issued in the name of the company which has already been amalgamated in October 4, 2019 w.e.f. April 01, 2018 and that the department has been intimated about this amalgamation which is matters of record and such notice in the name of a

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