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    <title>2023 (7) TMI 1146 - ITAT MUMBAI</title>
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    <description>The Tribunal quashed the assessment orders for the years 2008-09 and 2009-10 as they were passed in the name of a non-existent entity, Solvay Pharma India Ltd., which had merged with Abbott India Ltd. The Tribunal allowed the appeals filed by the assessee, citing precedents that orders issued to non-existent entities are invalid. Additionally, the Tribunal admitted additional grounds challenging the jurisdiction of the assessment orders, ultimately ruling in favor of the assessee and rendering all other grounds of appeal moot.</description>
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      <description>The Tribunal quashed the assessment orders for the years 2008-09 and 2009-10 as they were passed in the name of a non-existent entity, Solvay Pharma India Ltd., which had merged with Abbott India Ltd. The Tribunal allowed the appeals filed by the assessee, citing precedents that orders issued to non-existent entities are invalid. Additionally, the Tribunal admitted additional grounds challenging the jurisdiction of the assessment orders, ultimately ruling in favor of the assessee and rendering all other grounds of appeal moot.</description>
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