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2022 (3) TMI 563 - ITAT MUMBAIValidity of assessment u/s. 143(3) - notice only in the name of the non-existing company - whether assessment proceedings on erstwhile company was a curable error u/s. 292B and 292BB - HELD THAT:- The facts of amalgamation was well within the knowledge of the AO. Despite this, the AO issued jurisdictional notice only in the name of the non-existing company. We are of the considered view that the decision in assessee's own case for AY 2010-11 placing reliance on the decision of the Hon'ble Supreme Court in PCIT vs. Maruti Suzuki India Ltd. 2019 (7) TMI 1449 - SUPREME COURT] will hold good for the present appeal also. - Decided in favour of assessee.
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