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2018 (1) TMI 286 - AT - Income TaxReopening of assessment - assessment was framed on the non-existing company - scheme of amalgamation - Held that:- 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 the same was rightly quashed by the ld. CIT(A) - Decided against revenue
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