Notice can't be issued to dissolved company under amalgamation

Brief of the Case

Delhi High Court held  that It is well settled that the in a case of amalgamation, the amalgamating company would stand dissolved from the date on which the amalgamation/transfer takes effect. In a recent decision dated 3rd August, 2015 in ITA No. 475/2011 SPICE Infotainment Ltd. v. Commissioner of Income Tax, this Court set aside the order passed by the Tribunal in framing an assessment in the name of an amalgamating company after the entity stood dissolved; this court held that the

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