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    <title>2022 (2) TMI 434 - ITAT AHMEDABAD</title>
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    <description>The Appellate Tribunal ruled in favor of the appellant in a case questioning the validity of a notice issued under section 148 to a non-existing company. The Tribunal found that the company had been struck off by the Registrar of Companies, rendering the notice and subsequent assessment order invalid. The Tribunal annulled the assessment order for the relevant year, emphasizing the company&#039;s non-existence during that period.</description>
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      <description>The Appellate Tribunal ruled in favor of the appellant in a case questioning the validity of a notice issued under section 148 to a non-existing company. The Tribunal found that the company had been struck off by the Registrar of Companies, rendering the notice and subsequent assessment order invalid. The Tribunal annulled the assessment order for the relevant year, emphasizing the company&#039;s non-existence during that period.</description>
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