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    <title>2014 (8) TMI 791 - ITAT DELHI</title>
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    <description>The Tribunal declared the assessment order invalid as it was passed in the name of a non-existent entity due to its amalgamation. The appeal was allowed, and the assessment order was deemed void ab initio. Other grounds raised by the assessee were not adjudicated due to the invalidity of the assessment order.</description>
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      <description>The Tribunal declared the assessment order invalid as it was passed in the name of a non-existent entity due to its amalgamation. The appeal was allowed, and the assessment order was deemed void ab initio. Other grounds raised by the assessee were not adjudicated due to the invalidity of the assessment order.</description>
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