ITAT Quashes Reassessment as Notice Issued to Non-Existent Company After Amalgamation

Surya Medi Tech Ltd. Vs DCIT/ACIT (ITAT Delhi) The assessee filed two appeals before the Income Tax Appellate Tribunal (ITAT), Delhi, against the common order dated 07.11.2025 passed by the Commissioner of Income Tax (Appeals)-3, Noida for Assessment Years (AY) 2013–14 and 2014–15. The appeals arose from assessment orders dated 26.05.2023 passed under Section 143(3) read with Section 147 of the Income-tax Act, 1961. Since both appeals involved common grounds, they were heard together and decided through a common order. At the outset, the assessee challenged the validity of the reassessment...