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2019 (3) TMI 83 - AT - Income TaxAssessment u/s 153A passed against company ceased to exist - scheme of amalgamation conceived - HELD THAT:- We decide the issue in assessee’s favour and hold that the Assessment Order passed on the amalgamated company is not amenable to the assessment proceedings. Accordingly the Assessment Order framed by the AO is hereby annulled. - Decided in favour of assessee.
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