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    <title>2017 (8) TMI 36 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) to set aside the order passed by the Principal Commissioner of Income Tax under Section 263 of the Income Tax Act for the Assessment Year 2009-10. The Court ruled that the notice and order issued to the entity, which had ceased to exist post-merger, were void ab initio, in line with legal precedent, leading to the dismissal of the appeal.</description>
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      <description>The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) to set aside the order passed by the Principal Commissioner of Income Tax under Section 263 of the Income Tax Act for the Assessment Year 2009-10. The Court ruled that the notice and order issued to the entity, which had ceased to exist post-merger, were void ab initio, in line with legal precedent, leading to the dismissal of the appeal.</description>
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