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2021 (5) TMI 622 - DELHI HIGH COURTAssessment of non-existent company - Merger of the company - scope of section 292B - Revenue argued that, till the issuance of notice under Section 143(2) of the Act, the name of the assessee had not changed and the notice was issued in the correct name and the error, even if any in the name of the Respondent-Assessee in the assessment order, is an error which is within the jurisdiction of the AO and which is correctable. HELD THAT:- Difference of opinion between the two judges. Since the difference of opinion here, is on whether a substantial question of law arises, we are of the view that as per the said tradition, the question of law has to be framed and appeal admitted. Further, since the date of hearing, the roster of this Court has changed. Subject to orders of Hon’ble the Chief Justice, list before the roster Bench on 27th July, 2021.
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