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2020 (12) TMI 1030 - AT - Income TaxNotice u/s. 143(3) in the name of non existent entity - HELD THAT:- The facts of the Assessee’s case is identical to the facts of the case decided by the Hon’ble Supreme Court in the case of M/s.Maruti Suzuki India Ltd.[2019 (7) TMI 1449 - SUPREME COURT]. Since the assessee company ceased to be in existence as on the date when the AO passed the order of assessment, assessment so framed is not sustainable in the eyes of law, being a nullity. Since the assessee company ceased to be in existence as on the date when the AO passed the order of assessment, assessment so framed is not sustainable in the eyes of law, being a nullity. The order of assessment is liable to be annulled and is hereby annulled. Appeal by the Assessee is allowed.
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