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2016 (2) TMI 1077 - AT - Income TaxReopening of assessment - assessment against non-existent company - Held that:- As the assessee company Gestetner (India) Ltd. got merged with RICOH India Ltd. w.e.f. 01.04.2005 by the orders of Hon’ble Calcutta High Court dated 22.06.2005 and Bombay High Court dated 30.06.2005, the assessments framed u/s. 143(3) for AY 2003-04 vide dated 15.03.2006 and for AY 2004-05 vide dated 08.12.2006 is on nonexistent person and hence, quashed. This legal issue is decided in favour of the assessee.
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