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2. On the facts and circumstances of the case, the learned CIT(A) has erred on facts and in law in confirming the order passed by the AO under section 147/143(3), despite the fact that the same being passed in the name of 3 nonexistent entity, is illegal and void ab- initio.
3. On the circumstances and facts of the case, the reassessment framed in the name of M/s Anirudh Overseas Private Ltd. which had since amalgamated with M/s Archit Securities Private Ltd. and had ceased to exist in the eye of law, was non est.