Assessment proceedings invalid against company which got amalgamated with other company on a date prior to search

Brief of the case:

The Hon’ble Delhi High court in the above cited case held that assessment proceedings to be  invalid against the assessee in those cases where the assessee ceased to have legal existence on account of amalgamation with another entity on a date even prior to search. Because when the assessee ceased to have existence even on the date of search, no notice as a result of search  can be issued in its name.

Facts of the case:

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