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2020 (9) TMI 279 - ITAT MUMBAIAssessment on a non-existing entity - Scheme of amalgamation - change in name - assessee submits that in identical circumstances ITAT in assessee’s own case has quashed assessment hence the same should be duly followed - HELD THAT:- Upon careful consideration we find that honourable Supreme Court in the case of Honda CIEL [2007 (11) TMI 8 - SUPREME COURT] has held that non-consideration of the order of the ITAT in assessee’s own case can render the order of another bench of the ITAT containing mistake apparent from record. Since the above said order of the ITAT in assessee’s own case has not been reversed by the honourable High Court, we duly follow the aforesaid order and hold that since the facts are identical, the assessee succeeds on addition ground following the aforesaid ratio. Accordingly the assessment is treated as null and void.
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