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    <title>2021 (6) TMI 183 - DELHI HIGH COURT</title>
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    <description>The Delhi High Court, in a judgment by Hon&#039;ble Mr. Justice Rajiv Shakdher and Hon&#039;ble Mr. Justice Talwant Singh, closed a writ petition challenging a notice under Section 148 of the Income Tax Act, 1961, directed towards a company post-merger. The respondent dropped proceedings against the merged entity, acknowledging its non-existence post-merger. The Court accepted this decision, closing the petition and related applications, as the notice against the merged entity was deemed invalid.</description>
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