High Court Invalidates Assessment Notices for Non-Existent Company Post-Amalgamation u/ss 153C and 143(3.

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....Validity of notice issued u/s 153C/143(3) - amalgamated company - According to the AO, M/s Micra India Pvt. Ltd. was still in existence. Clearly, this was a case where the assessment was contrary to law, as having being completed against a non-existent company - HC....