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2022 (8) TMI 729 - AT - Income TaxValidity of assessment - notice u/s 143(2) issued to a non-existing company - Notice issued to amalgamating company - HELD THAT:- We find that the mandatory notice u/s 143(2) of the Act was issued by the AO on 07.08.2013 to a non-existing company i.e. M/s. MCCPL on the date of issue of notice. Therefore, all consequential action become null in the eyes of law. We note that on this legal issue, the Ld. CIT(A) has rightly taken note of the decision of the Hon’ble Supreme Court in the case of PCIT Vs. M/s. Maruti Suzuki India Limited [2019 (7) TMI 1449 - SUPREME COURT] wherein their Lordship have observed regarding invalid notice u/s 143(2) that the assessing officer was informed of the amalgamating company having ceased to exist as a result of the approval scheme of amalgamation, the jurisdictional notice was issued only in its name. The basis on which jurisdiction was invoked was fundamentally at odds with the legal principle that the amalgamating entity ceases to exist upon the approved scheme of amalgamation - Decided against revenue.
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