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2022 (11) TMI 1298 - AT - Income TaxValidity of assessment against company non existent - assessee company stands dissolved by NLCT - HELD THAT:- In the present case before us, the admitted facts are that the assessee company is dissolved and there is no successor for assessee company, SBQ Steels Ltd., in our view, no proceedings shall be continued against the assessee company because it is nonexistent as on date. In term of the above, we dismiss these appeals of Revenue as infructuous.
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