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2019 (9) TMI 1285 - AT - Income TaxAssessment in the name of non-existent entity - scheme of amalgamation approved - notice issued u/s 153A - Whether procedural defect curable under section 292B? - HELD THAT:- As decided in MICRA INDIA PVT LTD [2015 (5) TMI 613 - DELHI HIGH COURT], VIVED MARKETING SERVICES PVT. LTD. [2009 (9) TMI 1026 - DELHI HIGH COURT] and DIMENSION APPARELS PVT. LTD. [2014 (11) TMI 181 - DELHI HIGH COURT] framing order in the name of non-existent entity is not a procedural defect curable under section 292B of the Act or under any other provision of the Act but it is a jurisdictional defect and hence any order passed in the name of non-existing person is void ab initio. Hon’ble Supreme Court in the case of Maruti Suzuki India Ltd. [2019 (7) TMI 1449 - SUPREME COURT] held that where despite the fact that the AO was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice issued in the earlier name in the consequent assessment conducted cannot be held to be valid. - Decided in favour of assessee.
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