On the date of search the company does not existed as it was merged with another company , hence the notice and assessment is held to be bad in law . (AY .2007-2008 ,2010 – 2011)
Garuda Imaging & Diagnostics (P) Ltd. v. ACIT (2018) 191 TTJ 765 (Delhi)(Trib.) ACIT v. Sindhu Holding Ltd v. ACIT (2018) 191 TTJ 765 (Delhi)(Trib.)
S.153A : Assessment – Search- On the date of search the company does not existed as it was merged with another company , hence the notice and assessment is held to be bad in law .