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Income Tax | Business Succession Cannot Validate Reassessment Against Dissolved Firm: ITAT Amritsar

7 Oct 2026 · 7 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Amritsar holds Section 148 notice issued to a non-existent dissolved firm invalid; Section 189 cannot apply to business succession. The post Business Succession Cannot Validate Reassessment Against Dissolved Firm: ITAT Amritsar appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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