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2017 (12) TMI 1262 - AT - Income TaxValidity of reopening of assessment - issue of notice against non-existent firm - Held that:- It is an undisputed fact that the assessee firm was converted into a private limited company on 20.02.2008 and the notice for re-opening of the assessment for the Assessment Year 2007-08 was issued on 27.02.2012 in the name of the firm which was non-existent as on the date of issue of notice under notice 148 of the Act. In other words, the proceedings were initiated by the Assessing Officer on a non-existent firm which is null and void. - Decided against revenue
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