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2015 (7) TMI 1015 - AT - Income TaxValidity of assessment order passed u/s 143(3) - in the name of M/s Karamchand Appliances Pvt.Ltd. company as no more in existence, consequent to its merger with M/s S.C.Johnson Products Ltd. - Held that:- As the assessment order is made on a non existing person, we respectfully follow the decision of the Jurisdictional High Court in the case of Spice Entertainment Ltd. (2011 (8) TMI 544 - DELHI HIGH COURT ) and quash the assessment order as confirmed by the First Appellate Authority. - Decided in favour of assessee.
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