Assessment Reopening Invalid: Issued Notice to Non-Existent Amalgamated Company u/s 147 and Section 148.

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....Validity of reopening of assessment u/s 147 - assessment order had been passed on the amalgamating company - notice u/s.148 of the Act dated 30/03/2016 was issued in the name of (non-existent entity) PHL Holdings Pvt. Ltd. and hence CIT(A) has rightly quashed the same. - AT....