BDR BUILDERS & DEVELOPERS PVT. LTD. vs ACIT
Whether reassessment proceedings under Section 148 of the Income Tax Act, 1961, initiated against a company that had ceased to exist due to amalgamation, are valid --- Held No; Whether search and seizure proceedings under Section 153A against a non-existent entity are valid --- Held No; Whether reassessment proceedings barred by limitation can be revived --- Held No.
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