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2015 (9) TMI 1545 - HC - Income TaxAssessment u/s 153C - validity of notice against non existent entity - Held that:- In the present case the defect of the AO in framing an assessment on 31st December 2010 against the Assessee by which time it was not in existence on account of its merger with WPCL (effective 1st April 2008) was not a curable defect. Consequently, the impugned order of the ITAT setting aside the order of the CIT (A) does not suffer from any legal infirmity. - Decided against revenue
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