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2017 (12) TMI 652 - AT - Income TaxValidity of assessment against non existent amalgamated company - Held that:- In the present case the assessment was framed by the AO on the non-existent amalgamated company, not on the amalgamating company. Therefore, the assessment framed was void ab initio and accordingly the same is quashed. Since, we have quashed the assessment framed by the AO therefore no separate finding is being given on the issues raised in the Departmental appeal. - Decided in favour of assessee.
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