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2022 (2) TMI 280 - AT - Income TaxValidity of assessment against name of amalgamating company and not the name of amalgamated company - HELD THAT:- We hold that assessment order passed by the assessing officer in the name of a non existing company, despite having prior information provided by the assessee and such facts recorded in the assessment order, suffers from jurisdictional defect and, therefore, same deserves to quashed.
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