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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 post-amalgamation is void ab initio. Fresh proceedings allowed under Section 144C.

Delhi High Court Income Tax Act Section 144C Draft Assessment Order Amalgamation Case Corporate Taxation Non Existent Entity Tax Litigation Merger and Amalgamation Income Tax Assessment Corporate Identity Void Ab Initio Natural Justice Tax Co
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