Tax proceedings against non-existent amalgamated company
Case BriefsHigh Courts

Bombay High Court held that notices and proceedings initiated against an entity that has ceased to exist are void and without jurisdiction, setting aside the assessment, show cause, and attachment notices issued to the amalgamating company, while allowing fresh proceedings against the surviving entity in accordance with law.

Delhi High Court
Case BriefsHigh Courts

The Court stated that since the only allegation against the entity was that it was found to be non-existent, it was at liberty to furnish documents and material to support its contention that it continues to be a valid tax entity.