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2022 (8) TMI 1488 - GUJARAT HIGH COURTReopening notice against company not in existence - petitioner company, which came to be amalgamated by an order of the Company Court - HELD THAT:- Facts obtained in the present case clearly disclosing that petitioner company even as on date of issuance of impugned notice dated 27.3.2021 was not in existence by virtue of same having been amalgamated with effect from 1.4.2015 itself or it had ceased to be in existence from the said date and this fact was also being within the knowledge of the jurisdictional ITO by virtue of communications dated 23.11.2015 and 27.1.2016 forwarded by the petitioner to the said authorities impugned notice cannot be sustained. Decided in favour of assessee.
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