Case Citation: Moonlight Equity P Ltd v. Union of India Writ Petition (C) No. 6443/2023 Assessment Year: 2014-2015 Order Date: 30-01-2025 Counsel: Adv. Mani Bhadra Jain The hon’ble Delhi High Court quashed the notice issued under Section 148 of the Income Tax Act and set aside the order under Section 148A(d), both of which were directed at the amalgamating (predecessor) company after the approval of the amalgamation scheme. The court reaffirmed the principle that reassessment notices cannot be issued to a non-existent entity.