DCIT vs Mani Square Ltd.

Authority: ITAT Tribunal/Court: Kolkata Date: 2017-11-15 AY: 2006-07 Section: 148, 147, 245C(1), 144, 68, 69 Acts: Income Tax Act 1961 Result: Assessee Citation: 1117Taxpundit119 Justices: A. T. Varkey, JM & Dr. A. L. Saini, AM Appeal No: I.T.A. No. 1052/Kol/2015
Whether a notice issued under section 148 of the Income Tax Act, 1961, in the name of an amalgamating company that ceased to exist due to amalgamation is valid for reopening assessment? --- Held No. Whether section 292B of the Income Tax Act, 1961, can cure such a jurisdictional defect? --- Held No.

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