https://www.taxtmi.com/caselaws?id=254328 The Tribunal found that the notice issued under Section 153C to a non-existent entity post-amalgamation was invalid, rendering the assessment order completed in its pursuance also void. The Tribunal emphasized that an assessment order cannot stand if the foundational notice is invalid, leading to the quashing of assessment orders for the relevant years. The Tribunal also invalidated a notice issued under Section 143(2) to the non-existent entity, further leading to the dismissal of Revenue's appeals. The decision was made on 12th December 2014. en-us Fri, 12 Dec 2014 00:00:00 +0530 Fri, 19 Dec 2014 12:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254328 The Tribunal found that the notice issued under Section 153C to a non-existent entity post-amalgamation was invalid, rendering the assessment order completed in its pursuance also void. The Tribunal emphasized that an assessment order cannot stand if the foundational notice is invalid, leading to the quashing of assessment orders for the relevant years. The Tribunal also invalidated a notice issued under Section 143(2) to the non-existent entity, further leading to the dismissal of Revenue's appeals. The decision was made on 12th December 2014. Case-Laws Income Tax Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254328