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2022 (3) TMI 1532 - HC - Income TaxValidity of reopening of assessment - notice issued to company amalgamated - HELD THAT:- As the noticee has already been amalgamated on 16th September, 2019 with retrospective effect from 1st April, 2018 and the department has been intimated about this amalgamation which is matters of record and such notice in the name of a non-existing company is not tenable in the eye of law since information of such amalgamation has already given to the respondent. The impugned notices is not tenable in the eye of law and all further steps pursuant to the said impugned notices also are not tenable in the eye of law - Decided in favour of assessee.
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