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2018 (5) TMI 740 - ITAT DELHIFraming of assessment against a non-existing entity/person - procedural irregularity and a jurisdictional defect - assessee company already amalgamated with other - validity of assessment - issue of notice u/s 14(2) - Held that:- As assessment has been framed on a non-existing entity and, therefore, the assessment order has to be quashed. We order accordingly and set aside the findings of the CIT(A) by quashing the assessment order. - Decided in favour of assessee.
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