Draft Assessment Order u/s 144C Void Due to Issuance to Non-Existent Company Post-Merger.

Draft assessment order u/s 144C in the name of a non-existent company - amalgamation of the company under the scheme of merger - the draft order framed u/s 144C(1) of the Act is in the name of a non-existent company and accordingly, void ab initio, making all subsequent proceedings non- est. First substantive grievance is, accordingly, allowed. - AT .....

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