Assessment order passed on a non-existent entity due to amalgamation is invalid considering the applicability of Section 170(2) of the Income Tax Act ITAT Delhi in the case of Erstwhile United Bank of India (Now Punjab National Bank) v. DCIT, Circle-19(1), Delhi, ITA No. 2711/DEL/2024, Date of Decision: 26 March 2025 has held that…
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