https://www.taxtmi.com/caselaws?id=207745 Assessment framed in the name of an amalgamated and dissolved company is a jurisdictional defect, not a curable procedural irregularity under Section 292B; therefore Section 292B is inapplicable and such assessments are void. The decision explains that framing assessment against a non-existent entity goes to the root of jurisdiction because no assessment can validly be made against a dissolved person. Where returns were originally filed while the amalgamating company existed, the assessing officer may substitute the correct appellant as assessee and commence proceedings afresh by issuing notice under Section 143(2), provided that limitation or other bars do not preclude doing so. en-us Wed, 03 Aug 2011 00:00:00 +0530 Mon, 27 Jul 2026 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207745 Assessment framed in the name of an amalgamated and dissolved company is a jurisdictional defect, not a curable procedural irregularity under Section 292B; therefore Section 292B is inapplicable and such assessments are void. The decision explains that framing assessment against a non-existent entity goes to the root of jurisdiction because no assessment can validly be made against a dissolved person. Where returns were originally filed while the amalgamating company existed, the assessing officer may substitute the correct appellant as assessee and commence proceedings afresh by issuing notice under Section 143(2), provided that limitation or other bars do not preclude doing so. Case-Laws Income Tax Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207745