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2020 (8) TMI 820 - AT - Income TaxLegality of the assessment made on non-existence entity - assessee bank got amalgamated with other bank - HELD THAT:- The issue in dispute in the instant case being squarely covered by the decision of the Hon’ble Supreme Court in the case of Maruti Suzuki Ltd [2019 (7) TMI 1449 - SUPREME COURT] we set aside the order of the Ld. CIT(A) on the issue in dispute and hold that assessment made on non-existent entity is void ab initio and hence same is quashed. - Decided in favour of assessee.
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