PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 vs. M/S MAHAGUN REALTORS (P) LTD
The appeal is allowed, in the above terms, without order on costs
C.A. No.-002716-002716 - 2022Supreme Court05 Apr 2022
Bench: HON'BLE THE CHIEF JUSTICE
Section 143(2)Section 153ASection 276C
292B.
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39. In the present case, despite the fact that the assessing officer was
informed of the amalgamating company having ceased to exist as a
result of the approved scheme of amalgamation, the jurisdictional
notice was issued only in its name. The basis on which jurisdiction
was invoked was fundamentally at odds with the legal principle that
the amalgamating entity
