Assessment in the name of a non existent entity is a jurisdictional defect, rendering the order void and favouring the assessee.

Whether an assessment framed against an entity that ceased to exist following amalgamation raises a jurisdictional defect was the central question; the court applied Income tax Act assessment principles and corporate amalgamation law, and relied on coordinate-bench and Supreme Court authority on assessments issued in the name of non existent entities and the limits of curative provisions, concluding that an assessment in the name of a non existent entity is a jurisdictional defect and therefore void ab initio, with the result favouring the assessee.

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Issues: (i) Whether an assessment order passed in the name of a non-existent entity (post-amalgamation) is without jurisdiction and thus void ab initio.

Analysis: The issue involves whether proceedings and a final assessment order framed against an entity that ceased to exist as a result of amalgamation attract a jurisdictional defect. The legal framework includes provisions of the Income-tax Act, 1961 under which the appeal is filed and the assessment provisions invoked, as well as the corporate amalgamation provisions relied upon to establish that the named entity had ceased to exist. Coordinate-bench and Supreme Court authority addressing assessments made in the name of non-existent entities and the effect of curative provisions were applied to determine whether lack of jurisdiction vitiates the assessment despite participation in proceedings.

Conclusion: The assessment order made in the name of a non-existent entity is a jurisdictional defect and is null and void ab initio; the appeal against the Tribunal's decision is rejected and the result is in favour of the assessee.

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