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    <title>2016 (4) TMI 1130 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals filed by the assessees, holding that assessment orders made in the names of non-existing companies post amalgamation were void ab initio. Emphasizing the necessity of assessing the correct entity after amalgamation, the Tribunal ruled in favor of the assessees based on legal precedents. The decision established that assessments in the names of non-existing companies are invalid, setting a crucial legal precedent for similar situations.</description>
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      <description>The Tribunal allowed the appeals filed by the assessees, holding that assessment orders made in the names of non-existing companies post amalgamation were void ab initio. Emphasizing the necessity of assessing the correct entity after amalgamation, the Tribunal ruled in favor of the assessees based on legal precedents. The decision established that assessments in the names of non-existing companies are invalid, setting a crucial legal precedent for similar situations.</description>
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