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2018 (4) TMI 511 - AT - Income TaxValidity of reopening of assessment - assessment framed on a non-existent entity - Held that:- It is an established fact that assessee-company has already been dissolved and its name is struck-off from the Registrar of Companies. Therefore, it is a non-existing Company and as such, A.O. cannot pass the assessment order under section 143(3) against the assessee-company. The issue is, therefore, covered in favour of the assessee-company.
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