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2018 (4) TMI 1750 - ITAT DELHIValidity of order u/s 143(3) read with Section 144C in the name of an amalgamating company even after the date of amalgamation as per the specific provisions contained in section 170(1) - HELD THAT:- 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 relied upon 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 the assessee on a similar issue has been rendered by the Tribunal for AY 09-10 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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