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2018 (3) TMI 1879 - AT - Income TaxValidity of reopening of the assessment - Order u/s 143(3) passed in the name of a non-existent entity - HELD THAT:- In the present case, it is evident that the assessment order, notice of demand, confirmation and penalty notices are also in the name of the entity which does not exist as on that date. Accordingly, in view of the above settled position of law, hold that the reassessment proceedings and the assessment order passed in consequence thereto is bad in law and the same is quashed.
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