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2023 (9) TMI 329 - AT - Income TaxReopening of assessment - notice issued in the name of a non-existent entity - order being in the name of merged company - HELD THAT:- The factum of amalgamation was intimated to the AO even before the issuance of notice u/s 148 - The assessee had intimated and requested the AO to cancel the PAN in the name of M/s Mangalam Infotech Pvt. Ltd. Therefore, of the Hon’ble Supreme Court rendered in the case of Pr.CIT Vs. Maruti Suzuki [2019 (7) TMI 1449 - SUPREME COURT] we do not see any infirmity into the order of learned CIT(Appeals) and the same is hereby affirmed. Grounds raised by the Revenue are rejected.
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