Assessment on a non-existent amalgamating entity is void ab initio and cannot be cured by continuation of proceedings.

An assessment framed in the name of an amalgamating company after its merger with a successor entity is void ab initio where the assessee had ceased to exist under a High Court-approved scheme. The defect is jurisdictional, and the fact that the tax authority was informed of the amalgamation during remand proceedings did not validate the order passed in the non-existent entity's name. Continuation of proceedings or reliance on curative provisions does not cure an assessment made against a dead person in law. The assessment order was therefore invalid and set aside in favour of the assessee.

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Issues: Whether the assessment order passed in the name of a non-existent amalgamating entity after its merger with another company was valid in law.

Analysis: The record showed that the original assessee had amalgamated with the successor company with effect from 01.04.2006 under a High Court-approved scheme. The assessing authority was informed of the amalgamation during the remand proceedings, yet the order was still passed in the name of the ceased entity. An assessment framed on a non-existent person suffers from a jurisdictional defect and is void ab initio. Such defect is not cured by the fact that proceedings were otherwise continued or by reference to curative provisions.

Conclusion: The assessment order was invalid and liable to be set aside; the issue was decided in favour of the assessee.

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