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2019 (8) TMI 112 - HC - Income TaxAssessment order passed in non existent entity - assessee contended before the ITAT that company in whose name the assessment was framed had been amalgamated with other company hence assessment order framed in a name of company that had ceased to exist, the assessment was void ab initio. - HELD THAT:- In the present case, HDTS long ceasing to exist at least three years prior thereto, getting amalgamated with HICS and then getting re-named as TMS. The case is squarely covered by the decision of this in Pr. CIT v. Maruti Suzuki [2018 (1) TMI 1438 - DELHI HIGH COURT] as well as by the recent judgment of the Supreme Court in Pr. CIT v. Maruti Suzuki India Ltd. [2019 (7) TMI 1449 - SUPREME COURT] . Thus, there is no legal error committed by the ITAT in the impugned order. No substantial question of law arises for consideration.
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