Reopening under section 147 for past asst. years - whether possible in the hands of succeeding LLP of a Pvt. Ltd. Company?

Facts:

Assessee was a Pvt. Ltd. Company was converted into a LLP on 22-03-2016. On 28-03-2016 the AO passed an order on the erstwhile Pvt. Ltd. Separately, past year assessments of assessment year 2008-09/2009-10 were reopened under section 148 and order issued in the name of the LLP as successor to Pvt. Ltd. Company under section 170(2). Assessee's plea was -

a) Order on an non-existent entity the Pvt. Ltd. Company passed after conversion into LLP was invalid..

b) Under section 170(2) order can be passed in the name of the successor only for the year or succession and for one preceding year prior to that. Reopening past years was thus invalid.

On further appeal -

Held in favour of the assessee that -

a) Order passed in the name of the non-existent Pvt. Ltd. Company was invalid.

b) Under section 170(2) past year orders cannot be reopened in the hands of the succeeding LLP.

Case: Dy. CIT v. Bhawna Computers (P) Ltd. 2023 TaxPub(DT) 5799 (Mum-Trib)