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2022 (10) TMI 1058 - HC - Income TaxReopening of assessment u/s 147 - notice being in the name of a non-existent company which was amalgamated with the Petitioner Company - HELD THAT:- As notice being in the name of a non-existent company cannot be complied with and accordingly, the petitioner company cannot file return in response to notice under Section 148 of the Act in the name of Sare Marketing Private Limited with reference to PAN of above company. The impugned order passed under Section 148A(d) of the Income Tax Act, 1961 and the Notice issued under Section 148 for the Assessment Year 2014-15 are set aside. If the law permits the respondents/revenue to take further steps in the matter, they shall be at liberty to do so. Needless to state that if and when such steps are taken and if the petitioners have a grievance, they shall be at liberty to take their remedies in accordance with law.
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