Order Issued to Non-Existent Entity Post-Amalgamation Invalid u/s 143(3) and 144C; No Estoppel by Participation.

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....Order u/s 143 (3) r.w.s.144 C in the name of the predecessor of the amalgamated company - The basis on which jurisdiction was invoked was fundamentally at odds with the legal principle that the amalgamating entity ceases to exist upon the approved scheme of amalgamation. Participation in the proceedings by the appellant in the circumstances cannot operate as an estoppel against law - HC....