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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Assessment proceedings against dissolved amalgamated company held invalid due to jurisdictional defect under Section 292B</h1> The SC upheld the HC decision that assessment proceedings against a non-existent company are invalid. The case involved a company that had been ... Summary order. Delay condoned; no interference with the impugned High Court judgments and the appeals and special leave petitions are dismissed. The Supreme Court of India dismissed multiple appeals and special leave petitions after finding no reason to interfere with the impugned judgments passed by the High Court. Delay was condoned, and the learned Senior Counsel for the parties were heard. Justices Rohinton Fali Nariman and Sanjay Kishan Kaul presided over the order.

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