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![IT proceedings against a Non-Existing Company which ceases to exist by virtue of Amalgamation Order is Illegal: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-Tax-Scan-1.jpg "IT proceedings against a Non-Existing Company which ceases to exist by virtue of Amalgamation Order is Illegal: Delhi HC [Read Judgment]")
IT proceedings against a Non-Existing Company which ceases to exist by virtue of Amalgamation Order is Illegal: Delhi HC [Read Judgment]
The division bench of the Delhi High Court held that re-assessment proceedings under sections 147/148 of the Income Tax Act cannot be initiated...