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2016 (9) TMI 60 - HC - Income TaxReopening notice against non existent entity - Held that:- Reopening notice to a nonexisting company and framing an assessment consequent thereto is a issue which goes to the root of the jurisdiction of the Assessing Officer to assess the nonexisting company. Thus, prima facie, both the impugned notice dated March 24, 2015 and the assessment order dated March 28, 2016, are without jurisdiction.
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