Assessment Reopening Valid u/s 147 Despite Notice to Non-Existing Company; Assessee Failed to Inform About Name Change.

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....Validity of Reopening of assessment u/s 147 - notice issued to a non-existing company - it is very clear that the assessee did not inform the AO as required under the law about striking off name of the company from the RoC and hence, we are of the considered view that case law referred to by the assessee has no application to facts of the present case - AT....