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2019 (2) TMI 325 - SUPREME COURTValidity of reopening of assessment - notice against non existent entity / amalgamated company - eligibility of reasons to believe - notice not addressed in the correct name - Held that:- In the present case, it has been submitted that, as a matter of fact, the draft assessment order and the final assessment order make a clear reference to the fact that M/s. Suzuki Powertrain India Ltd. amalgamated with M/s. Maruti Suzuki India Ltd. Moreover, it has been urged that there was no prejudice to the assessee since it was evident to it at all times that the assessment which was carried out was with respect to the erstwhile business of M/s. Suzuki Powertrain India Ltd., which has been amalgamated with the successor company. In view of the above submissions, we direct that notice shall issue. See SKY LIGHT HOSPITALITY LLP VERSUS ACIT [2018 (2) TMI 1093 - DELHI HIGH COURT]
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