Assessment in the name of company dissolved by amalgamation not procedural defect but void
September 7, 2017
High Courts, Income Tax, Judgments
Assessment framed in the name of company dissolved by amalgamation not a procedural defect but void. Provisions of section 292B not applicable-High court ABCAUS Case Law Citation: ABCAUS 2064 (2017) (09) HC The Grievance: The Revenue was aggrieved by the order of the ITAT holding that assessment …