Amount paid over net book value of assets & liabilities acquired in amalgamation eligible for depreciation

INCOME TAX : Where assessee-company got amalgamated with another company and, at a later date, resulting/amalgamated company got converted into a LLP, but Assessing Officer framed assessment order in name of erstwhile company which was a non-existent entity at that point of time, assessment made by Assessing Officer was void-ab-initio and nullity in eye of law

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