Petitioner misled tax authorities by filing under defunct company name, cannot claim error in assessment order.

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....Draft assessment order passed in the name of company as merged/amalgamated with the petitioner company - Petitioner played a trick on the Income Tax Department to hoodwink its liability. Since the return was filed by the petitioner in the name of a non-existing company namely Mando India Ltd, the petitioner cannot take advantage of its own mistake and turnaround and state that the respondent has passed the wrong order in the name of non-existing company. - HC....