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2021 (2) TMI 315 - AT - Income TaxRevision u/s 263 - Proceedings initiated in the name of non-existent entity - scheme of amalagamtion initiated - HELD THAT:- Order passed by the Ld. PCIT u/s 263 on the ground that the same having been passed in the name of M/s. Keshri Towers Pvt. Ltd., a non-existent entity which had already merged / amalgamated with M/s. Tanuj Properties Pvt. Ltd. is bad in law.- Decided in favour of assessee.
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