AO couldn’t recover tax dues from amalgamated co. after issuing reassessment notice to amalgamating Co.

INCOME TAX : Where a company 'M' was amalgamated with assessee-company, Tax Recovery Officer could not seek recovery of taxes due of 'M' arising out of order of reassessment from assessee-company inasmuch as assessee neither had been served with notice of reopening of assessment, nor had any occasion to participate in such reassessment proceedings

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