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2022 (7) TMI 1485 - AT - Income TaxReassessment order passed in the name of non existing company - assessee company having been dissolved - HELD THAT:- We note the fact that company has already been dissolved and is not in existence since 18th March, 2011. The copy of the registrar of companies certificate was also submitted before the learned Assessing Officer vide letter dated 15th December, 2015. Despite this, the notice u/s 27th March, 2015 culminated into the assessment order passed in case of a non existing company i.e. ‘Silver Line Trading Pvt. Limited’. The issue has already been decided in assessee’s own case 2018 (2) TMI 1936 - ITAT MUMBAI] by the ITAT which was followed by the learned CIT (A). This issue is also covered by the decision of the Hon'ble Supreme Court in case of PCIT vs. Maruti Suzuki India Ltd.[2019 (7) TMI 1449 - SUPREME COURT]. In view of this, we do not find any infirmity in the order of the learned CIT (A) in quashing re–assessment order passed in the name of non existing company. Decided in favour of assessee.
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