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2022 (5) TMI 56 - GUJARAT HIGH COURTValidity of reopening of assessment u/s 147 - Scheme of amalgamation completed - whether notices referred could be said to be without jurisdiction as those have been issued in a wrong name or rather to an assessee which was not in existence on the date of the issue of the notices? - HELD THAT:- In view of the intimation as regards the merger / amalgamation way back on 17th January 2019, the two impugned notices could not have been issued. This writ application succeeds and is hereby allowed. Both the impugned notices for the relevant assessment years issued under Section 148 of the Act are hereby ordered to be quashed. - Decided in favour of assessee.
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