https://www.taxtmi.com/caselaws?id=241438 The Tribunal held that the assessment on a dissolved/amalgamated company, M/s SPN Milk Product Industries Pvt. Ltd., under sections 391 and 394 of the Companies Act, 1956, was invalid. The assessment order on the non-existing entity was deemed void, following judicial precedents. Consequently, the additions made by the Assessing Officer were dismissed, and the Revenue's appeals were rejected. The Tribunal affirmed that participation in proceedings did not cure the jurisdictional defect of assessing a non-existent entity. The decision was issued on 22nd February 2013. en-us Fri, 22 Feb 2013 00:00:00 +0530 Tue, 02 Feb 2016 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241438 The Tribunal held that the assessment on a dissolved/amalgamated company, M/s SPN Milk Product Industries Pvt. Ltd., under sections 391 and 394 of the Companies Act, 1956, was invalid. The assessment order on the non-existing entity was deemed void, following judicial precedents. Consequently, the additions made by the Assessing Officer were dismissed, and the Revenue's appeals were rejected. The Tribunal affirmed that participation in proceedings did not cure the jurisdictional defect of assessing a non-existent entity. The decision was issued on 22nd February 2013. Case-Laws Income Tax Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241438