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2021 (9) TMI 918 - AT - Income TaxReopening of assessment u/s 147 - Scheme of amalgamation undertaken - issuance of notice u/s. 148 of the Act in the name of a non-existent Company or person - notice in the amalgamating company i.e., predecessor - HELD THAT:- In view of the above ratio decidendi of the Hon'ble Apex Court in the case of Maruti Suzuki [2019 (7) TMI 1449 - SUPREME COURT] the assessee succeeds on this legal issue. We hold that the order of assessment framed in the name of a non non-existent entity after it ceased to be a subsisting entity, was ab-initio initio void and therefore, null in the eyes of law. On similar facts and circumstances of the case and law applicable, the ITAT, Bangalore bench in ACIT v iGate Infrastructure Management Services Ltd. [2015 (12) TMI 1113 - ITAT BANGALORE] held that assessment order passed by the Income tax authorities in Delhi, after change in registered office of the company from Delhi to Bangalore, is without jurisdiction and bad in law. The assessment made and the order passed on the amalgamating company i.e., predecessor when the said company is dissolved/not in existence is a nullity. We therefore hold that the impugned assessment order is non-est and ab initio void and, therefore is hereby annulled.
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