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2014 (11) TMI 1020 - AT - Income TaxAssessment order passed on the amalgamated company - Initiation of proceedings u/s 153A - Addition u/s 69C - Held that:- Respectfully following the Hon’ble Delhi High Court’s decision in the case of Vived Marketing Services Pvt. Ltd. (2009 (9) TMI 917 - Delhi high court), it is held that the assessment order passed on the amalgamated company is not amenable to assessment proceedings as no assessment could be framed on a non-existent entity. Accordingly, the impugned assessment orders framed by the AO are quashed. - Decided in favour of assessee.
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