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2017 (12) TMI 1347 - AT - Income TaxRevision u/s 263 - assessment against non existent company - Held that:- In the case on hand the assessment was completed on the non-existent company which ceased to exist w.e.f. 17.4.2013 upon approval of scheme of amalgamation by the Jurisdictional High Court of Bombay with RCL. Thus, the assessment framed in the case of EMML is null and void and hence revisionary proceedings u/s 263 of the Act by the PCIT and consequent the order passed u/s 263 of the Act is also invalid
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