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2019 (10) TMI 1121 - AT - Income TaxReopening of assessment - as alleged reassessment order was passed against the non-existent company despite the fact that the amalgamation was of Spice Communication Ltd with was brought to the notice of the assessing officer - HELD THAT:- The Hon’ble Delhi High Court in PCIT Vs Maruti Suzuki India Ltd [2017 (9) TMI 387 - DELHI HIGH COURT] held that where during the pendency of assessment proceedings, the assessee company was amalgamated with another company and thereby lost its existence, assessment order passed subsequently in name of said nonexistent entity would be without jurisdiction and deserved to be set aside. Hon’ble Bombay High Court in Jitendra Chandralal Navlani Vs UOI [2016 (9) TMI 60 - BOMBAY HIGH COURT] held that notice issued under section 148 in respect of nonexistent entity and assessment order framed consequent to such notice were without jurisdiction. We set aside the reassessment order passed under section 143(3) rws 147 as the same was passed against the non-existent entity amalgamated with Idea Cellular Ltd. w.e.f.28.02.2010. Hence, we affirms the order of ld Commissioner (Appeals). - Decided against revenue
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