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2018 (12) TMI 598 - AT - Income TaxValidity of assessment against non existent entity - curable defect u/s 292B - scheme of merger adopted - Held that:- In the instant case, the Ld. Counsel has produced before us letter dated 22/09/2014 addressed to the Assessing Officer informing the merger of the assessee with M/s Dalmia Cement (Bharat) Ltd. On perusal of the said letter, we find that though the letter is having stamp of the office of the Assessing Officer, but it is not bearing in the receipt or diary Number. There is no reference of this letter in the assessment order also. The assessee has also not produced any copy of the order sheet of the assessment proceedings to support that said letter was filed before the Assessing Officer in the course of assessment proceedings. In our opinion, verification of the fact whether this letter was filed before the Assessing Officer during assessment proceeding is very important. If the letter has not been filed before the Assessing Officer during the assessment proceeding, in those circumstances the Assessing Officer cannot be faulted for passing assessment order on M/s Dalmia Cement Venture Limited. In such circumstances, the assessment need to be restored to the file of the Assessing Officer for passing a fresh assessment order.
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