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2022 (3) TMI 1501 - AT - Income TaxAssessment passed in the name of a non-existent entity - notice in the name of company amalgamated - HELD THAT:- In spite of intimation to the TPO and the Assessing Officer regarding the amalgamation of ‘Honda Motor India Pvt. Ltd.’ to ‘Honda Cars India Ltd.’, not only the order under section 92CA(3) of the Act was passed in the name of the amalgamated company, but even the final assessment order was also passed in the name of erstwhile company, viz., ‘Honda Motor India Pvt. Ltd.’ and mentioning its PAN. Thus, there cannot be any manner of doubt that the impugned order has been passed in the name of an entity which after amalgamation was not in existence. Thus it has to be held that the final assessment order, having been passed in the name of a nonexistent entity, is invalid in the eyes of law. As regards the contention of learned Departmental Representative that the assessee has not come with clean hands, having not raised this issue in its objection before learned DRP, we do not find any merit in such submission. Appeal of assessee allowed.
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