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2023 (6) TMI 883 - KARNATAKA HIGH COURTValidity of reopening of assessment u/s 147 - notice issued to entity not in existence having merged along with the petitioner company - HELD THAT:- In light of the judgment of the Apex Court in the case of Maruti Suzuki India Ltd [2019 (7) TMI 1449 - SUPREME COURT] it is clear that notice and assessment order passed in the name of non-existing company is a substantive illegality and is an order passed without jurisdiction. Decided in favour of assessee.
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