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2023 (10) TMI 1038 - HC - Income TaxValidity of reassessment notice in the name of the non-existing Company - scheme of amalgamation approved - HELD THAT:- We are of the considered view that the present is also the case which squarely stands covered by the decision of Maruti Suzuki (India) Limited [2019 (7) TMI 1449 - SUPREME COURT] and the recent decision of the High Court of Bombay in the case of CLSA INDIA (P) LTD. [2023 (2) TMI 469 - BOMBAY HIGH COURT] and the earlier judgment of Spice Infotainment [2011 (8) TMI 544 - DELHI HIGH COURT] The present Writ Petition deserves to be and is accordingly allowed, holding that the notice issued Section 148A(d) of the Act and the consequential notice of the same date under Section 148 of the Act, both being bad in law, are set aside, as the entire proceedings itself is against a non-existing Company - Decided in favour of assessee.
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