2025 (2) TMI 199

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..... As decided by HC [2023 (3) TMI 1483 - BOMBAY HIGH COURT] stand of the Revenue that the reassessment proceedings could be initiated for a period prior to the specified date as per the scheme of amalgamation even against a non-existent entity, is an argument which is clearly untenable. HELD THAT:- As we are not inclined to interfere with the impugned order, we are not issuing notice on the applic .....

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