Reassessment Notice against already Amalgamated Company is Invalid

North Bengal Promoters Private Limited Vs Income Tax Officer (Calcutta High Court)

In this writ petition, petitioner has challenged the impugned notice dated April 20, 2021 relating to assessment year 2013-14 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 on 11.08.21. w.e.f. 01.04.2018 and that the department has been intimated about this amalgamation which is matters of record an

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