Error of issuing reassessment notice in name of entity which had ceased to exist can’t be corrected u/s 292B: HC

INCOME TAX : Where Assessing Officer had committed a fundamental error by issuing notice under section 148 in name of entity which had ceased to exist because of having merged with petitioner company, stand of Assessing Officer that it was an error which could be corrected under section 292B was not acceptable

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000316550/error-of-issuing-reassessment-notice-in-name-of-entity-which-had-ceased-to-exist-can’t-be-corrected-us-292b-hc.aspx