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2019 (7) TMI 735 - ITAT DELHIReopening of assessment - reasons recorded on a non-existent company - scheme of amalgamation conceived - reasons recorded after almost six years from the date of amalgamation and also mentioned the PAN number of erstwhile company which had ceased to exist - even after intimation to AO that company had merged with another company, the assessment order was passed on the same PAN number of amalgamating company - HELD THAT:- Assessment order passed by Assessing Officer is null and void as the reasons has been recorded on a non-existent assessee and that too when the fact of amalgamation was in the knowledge of department - Decided in favour of assessee
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