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2020 (9) TMI 1308 - AT - Income TaxValidity of assessment against non-existent company - assessee company was merged on the date notice was issued - HELD THAT:- The assessee company was not in existence as on the dated of passing of the assessment order. Hence the assessment order passed on a non-existent company is bad in law. We are holding so by respectfully following the judgement of PCIT vs. Maruti Suzuki India Ltd. [2019 (7) TMI 1449 - SUPREME COURT] assessment itself is bad in law as it was made on a nonexistent company - Decided in favour of assessee.
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