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2023 (5) TMI 824 - ITAT PUNE
Assessment order passed in the name of amalgamating/non-existing company - HELD THAT:- The decision of the Hon’ble Supreme Court in the case of Mahagun Realtors (P.) Ltd. [2022 (4) TMI 347 - SUPREME COURT] cannot be interpreted to mean that even in the case where the factum of amalgamation was put to the notice of AO, still the assessment made in the name of amalgamating company i.e. non-existing company is valid in law.
The fact situation of the present case squarely falls within fact situation of the cases of Maruti Suzuki India Ltd.[2019 (7) TMI 1449 - SUPREME COURT], Spice Enfotainment Ltd. [2011 (8) TMI 544 - DELHI HIGH COURT] and the decision of Alok Knit Exports Ltd. [2021 (8) TMI 777 - BOMBAY HIGH COURT] and Teleperformance Global Services Pvt. Ltd. [2021 (4) TMI 550 - BOMBAY HIGH COURT]
Therefore, we have no hesitation to hold that the assessment order passed by the Assessing Officer in the name of non-existing entity is null and void ab initio. Accordingly, we hereby quash the assessment order.