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2023 (4) TMI 198 - HC - Income TaxValidity of reopening of assessment - Notice issued to a non-existent assessee - merger of companies concluded - HELD THAT:- As following the decision of the Supreme Court in Maruti Suzuki [2019 (7) TMI 1449 - SUPREME COURT] we have no hesitation in holding that the impugned notice issued by the AO u/s 148 of the Act to a non-existent assessee would be legally untenable. Consequently the same is set aside and quashed. Decided in favour of assessee.
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