https://www.taxtmi.com/highlights?id=2498 Assessment against a acompany which had been amalgamated and had been dissolved - The framing of assessment against a non-existing entity/person goes to the root of the matter which is not a procedural irregularity but a jurisdictional defect as there cannot be any assessment against a dead person. .... - HC en-us Mon, 26 Dec 2011 09:55:20 +0530 Mon, 26 Dec 2011 09:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2498 Assessment against a acompany which had been amalgamated and had been dissolved - The framing of assessment against a non-existing entity/person goes to the root of the matter which is not a procedural irregularity but a jurisdictional defect as there cannot be any assessment against a dead person. .... - HC Highlights Income Tax Mon, 26 Dec 2011 09:55:20 +0530 https://www.taxtmi.com/highlights?id=2498