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2018 (12) TMI 606 - SCH - Income TaxReopening of assessment - case of petitioner is that since amalgamation, the company had no legal existence - also, it was claimed that M/s. Dharmanath Share & Services Private Limited was subjected to assessment under Section 153[C] in which entire transactions; including the commission amount, have been taxed. The same cannot now be taxed in the hands of assessee - Held that:- We see no reason to entertain this petition. Accordingly, the special leave petition is dismissed.
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