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2014 (1) TMI 1807 - SCH - Income TaxValidity of assessment in the name of a company which had been amalgamated - HC [2011 (8) TMI 544 - DELHI HIGH COURT] held that Section 292B are not applicable in such a case. The framing of assessment against a non-existing entity/person goes to the root of the matter which is not a procedural irregularity but a jurisdictional defect as there cannot be any assessment against a "dead person - Held that:- Delay condoned. Leave granted.
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