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Delhi High Court: Draft Income Tax Assessment Issued Post-Amalgamation Invalid, Fresh Action Allowed Against SMS India
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Delhi High Court: Draft Income Tax Assessment Issued Post-Amalgamation Invalid, Fresh Action Allowed Against SMS India

Delhi High Court rules draft income tax assessment issued after amalgamation in name of non-existent entity is void; allows fresh action under Section 144C.

Delhi High Court Income Tax Act Section 144C Draft Assessment Order Amalgamation Non Existent Entity Corporate Taxation Tax Litigation SMS India Case Merger and Amalgamation Natural Justice Income Tax Department High Court Judgments
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