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2019 (11) TMI 1719 - AT - Income TaxAssessment order in the name of an entity which is no longer in existence - assessee Company has amalgamated / merged and no longer in existence - HELD THAT:- Undisputedly, the final assessment order has been passed in respect of an entity which has ceased to exist long back. Now, it is fairly well settled that no order can be passed in respect of a non- existing entity. The Hon'ble Delhi High Court in Spice Entertainment Ltd. [2011 (8) TMI 544 - DELHI HIGH COURT] has held that once a company merges with another company by virtue of a scheme of amalgamation, it will lose its existence after such merger. An order passed against a non-existing entity has to be declared as invalid. Admittedly, in the facts of the present case, the Assessing Officer has passed the final assessment order in the name of a non-existing entity. Therefore, as per the ratio laid down in the judicial precedents referred to above, the assessment order has to be declared as invalid. Accordingly, we do so and quash the final assessment order - Decided in favour of assessee.
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