Invalid scrutiny notice to a non-existent amalgamating company is a jurisdictional defect that voids the assessment.

A scrutiny notice issued under section 143(2) to an amalgamating company that had ceased to exist after amalgamation is invalid where the Assessing Officer had prior notice of the amalgamation. The defect is jurisdictional, not a mere procedural irregularity, because a valid notice must be issued to the existing successor entity. On these facts, the notice was void and the assessment could not be sustained.

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Issues: Whether a scrutiny notice issued under section 143(2) to an amalgamating company that had ceased to exist on the date of notice is valid, and whether the resulting assessment is sustainable.

Analysis: The amalgamation of the original company with the successor company had been brought to the Assessing Officer's notice well before issuance of the scrutiny notice. The notice under section 143(2) was nevertheless issued in the name of the non-existing amalgamating company. In such circumstances, the defect was not a mere procedural irregularity but went to the root of jurisdiction, as a valid notice had to be issued to the existing successor entity.

Conclusion: The notice under section 143(2) was invalid, the assessment was void ab initio, and the revenue's appeal failed.

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