Assessment on a non-existent amalgamated company is void ab initio because jurisdiction cannot survive against a ceased entity.

An assessment framed in the name of an amalgamating company that had already ceased to exist on amalgamation is invalid in law. A notice under section 143(2) and the consequential assessment cannot be continued or completed against a non-existent person, because the defect goes to the root of jurisdiction. The assessment order passed in the name of the erstwhile entity was therefore void ab initio and was quashed.

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Issues: Whether an assessment order passed in the name of an amalgamating company which had ceased to exist on account of amalgamation is valid in law.

Analysis: The entity against which the assessment was framed had already been amalgamated and ceased to exist. A notice under section 143(2) and the consequent assessment could not validly be continued or completed in the name of a non-existent person. The defect went to the root of jurisdiction and rendered the assessment proceedings invalid.

Conclusion: The assessment order passed in the name of the erstwhile entity is void ab initio and was rightly quashed.

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