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2020 (12) TMI 868 - AT - Income TaxAssessment u/s 153A - Assessment in the name of a non-existent entity which had already amalgamated - HELD THAT:- It is observed that a similar issue involving identical and facts and circumstances of the case had come up for consideration before this Tribunal in assessee’s own case passed by this Tribunal [2020 (9) TMI 1094 - ITAT KOLKATA] the assessments made u/s 143(3) / 153A for A.Y. 2013-14 to 2017-18 in the name of M/s. IQ City Infrastructure Pvt. Ltd., a non-existent entity which had already amalgamated into M/s. Mani Square Pvt. Ltd. were held to be invalid.
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