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ITAT allowed the assessee's appeal, finding significant legal defects in the assessment order. Despite clear intimation of company amalgamation and submission of NCLT order, the AO issued notice u/s 143(2) against a non-existent entity. The TPO and AO both ignored repeated communications about the merger, rendering the assessment order legally invalid. The tribunal held that passing a final assessment order against a non-existent corporate entity constitutes a fundamental procedural error, thereby rendering the entire proceedings null and void. The assessment order was consequently set aside due to substantial legal infirmity in the administrative process.
ITAT allowed the assessee's appeal, finding significant legal defects in the assessment order. Despite clear intimation of company amalgamation and submission of NCLT order, the AO issued notice u/s 143(2) against a non-existent entity. The TPO and AO both ignored repeated communications about the merger, rendering the assessment order legally invalid. The tribunal held that passing a final assessment order against a non-existent corporate entity constitutes a fundamental procedural error, thereby rendering the entire proceedings null and void. The assessment order was consequently set aside due to substantial legal infirmity in the administrative process.
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