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2022 (1) TMI 1317 - AT - Income TaxAssessment in the name of company non existent - scheme of amalgamation concluded - HELD THAT:- As assessment order passed by the assessing officer in the name of a non existing company, despite having prior information provided by the assessee and such facts recorded in the draft assessment order as well as the final assessment order, suffers from jurisdictional defect and, therefore, same is set aside. Accordingly, we hold that the assessment order passed by the learned assessing officer is without jurisdiction and hence, quashed.
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