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2021 (2) TMI 858 - AT - Income TaxAssessment against non-existent company - amalgamating company, assessee in this case, has ceased to exist by virtue of the approved scheme of amalgamation - HELD THAT:- When the amalgamating company, assessee in this case, has ceased to exist by virtue of the approved scheme of amalgamation w.e.f. 31.03.2010 by the order passed by the Hon’ble Delhi High Court, AO was not within his jurisdiction to frame the assessment in the name of non-existent company, consequently assessment orders dated 27.03.2015, 30.03.2015 & 30.03.2015 for Assessment Years 2008-09, 2009-10 & 2010-11 respectively are liable to be quashed being not sustainable in the eyes of law, hence finding no illegality or perversity in the impugned orders passed by the ld. CIT (A) in the aforesaid appeals quashing the assessment orders passed by the AO, present appeals filed by the Revenue are hereby dismissed.
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