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2018 (4) TMI 1663 - ITAT DELHIValidity of assessment made in the name of the amalgamating company being a non-existent entity - assessment order passed in the name of and against a juristic person, which had ceased to exist - curable defect u/s 292B - assessment made in the name of amalgamated company being a successor - HELD THAT:- The preliminary issue involved in this case relating to the validity of the assessment made in the name of the amalgamating company being a non-existent entity is squarely covered in favour of the assessee by the various decisions of the Hon’ble Delhi High Court and atleast there of such decisions are rendered after taking into consideration the provisions of section 170(1) and 170(2). We therefore find no merit in the contention raised by the Ld. D/R in support of the revenue’s case by relying on provision of section 170(1) and since the decision in the case of Genpact Infrastructure (Bhopal) Pvt. Ltd. [2018 (2) TMI 873 - ITAT DELHI] on a similar issue has been rendered by the Tribunal by relying on the said decisions of the Hon’ble jurisdictional High court, we respectfully follow the same and quash the assessment order passed by the AO u/s 143(3) read with section 144C by holding the same to be invalid for having made in the name of a non-existent company. Additional ground raised by the assessee in this appeal is accordingly allowed.
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