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2022 (2) TMI 483 - AT - Income TaxAssessment order made in the name of non-existent company - Scheme of amalgamation completed - HELD THAT:- When a query was put to ld. counsel, Shri Sridhar fairly agreed that the CIT(A) has not adjudicated this issue on jurisdiction specifically raised before him. He conceded that matter can be referred back to the file of the CIT(A) to adjudicate this issue. He argued that first CIT(A) will adjudicate this jurisdictional issue and then he will decide merits also afresh. DR has not seriously conceded the above averments of the ld. counsel. In view of the decision of CIT(A) that the issue of assessment on non-existent company is not adjudicated and has confession given by both the sides, we are setting aside the order of CIT(A) and remand the matter back to his file for fresh adjudication, first on the issue of jurisdiction i.e., assessment on non-existent company and second after that on merits. In term of the above, the order of CIT(A) is set aside and the matter remanded back to his file. Appeal filed by the assessee is allowed for statistical purpose.
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