Reassessment Order Void: Notice Issued to Non-Existent Amalgamating Company u/s 148 Quashed by Court.

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....Assessment against amalgamating company - Validity of reopening of assessment u/s 147 - Notice u/s.148 was issued in the name of HLCL (non-existent entity) and accordingly, reassessment order framed thereon deserves to be quashed as void ab initio. - AT....