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2016 (4) TMI 424 - AT - Income TaxValidity of assessment against a company which was non-existent - Held that:- We set-aside the action of the Assessing Officer in framing the assessment against ITICL on 19.12.2008 as the said company was non-existent as it stood amalgamated with IHL w.e.f. 1.4.2007, following the scheme of amalgamation approved by the Hon'ble Bombay High Court on 14.12.2007.
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