https://www.taxtmi.com/caselaws?id=259740 The HC held that proceedings initiated against a non-existing company post-amalgamation with its successor company are invalid. Following the precedent set by the Delhi HC, the court ruled that framing assessment against a dissolved entity constitutes a jurisdictional defect, not merely a procedural irregularity. Consequently, no assessment can be made against a non-existent company. The decision favored the assessee. en-us Tue, 03 Mar 2015 00:00:00 +0530 Wed, 30 Jul 2025 17:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259740 The HC held that proceedings initiated against a non-existing company post-amalgamation with its successor company are invalid. Following the precedent set by the Delhi HC, the court ruled that framing assessment against a dissolved entity constitutes a jurisdictional defect, not merely a procedural irregularity. Consequently, no assessment can be made against a non-existent company. The decision favored the assessee. Case-Laws Income Tax Tue, 03 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259740