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2019 (10) TMI 1292 - AT - Income TaxAssessment in the name of non-existent entity - scheme of amalgamation conceived - HELD THAT:- As relying on MARUTI SUZUKI INDIA LIMITED [2019 (7) TMI 1449 - SUPREME COURT] we hold that assessment made for the A.Y.2010-11 in the name of non-existent entity is void abinitio and deserves to be quashed as it is passed in the name of non-existent entity. Accordingly, the ground raised by the assessee is allowed.
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