https://www.taxtmi.com/caselaws?id=221670 The Tribunal held that assessing a dissolved company post-amalgamation was impermissible under the Income Tax Act, as a dissolved company ceases to exist in the eyes of the law. The assessment order on the dissolved company was deemed null and void, rendering subsequent issues regarding notice legality, document ownership, and compliance with statutory provisions moot. The appeals by the Revenue and cross objections by the assessee were dismissed due to the nullity of the assessment order. en-us Tue, 19 Feb 2013 00:00:00 +0530 Wed, 20 Mar 2013 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221670 The Tribunal held that assessing a dissolved company post-amalgamation was impermissible under the Income Tax Act, as a dissolved company ceases to exist in the eyes of the law. The assessment order on the dissolved company was deemed null and void, rendering subsequent issues regarding notice legality, document ownership, and compliance with statutory provisions moot. The appeals by the Revenue and cross objections by the assessee were dismissed due to the nullity of the assessment order. Case-Laws Income Tax Tue, 19 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221670