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2023 (7) TMI 617 - HC - Income TaxValidity of reassessment - notice against company amalgamated [the amalgamating entity] - HELD THAT:- As relying on M/S NEO STRUCTO CONSTRUCTION PVT LTD [2022 (8) TMI 137 - GUJARAT HIGH COURT] the legal principle is clear that the amalgamating entity ceases to exist upon the approved scheme of amalgamation. Hence, we find no reason to take different view. This petition deserves to be allowed.
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