https://www.taxtmi.com/caselaws?id=334314 The High Court upheld the Tribunal's decision, ruling that assessing a dissolved company post-merger is illegal and void. The assessment against the non-existent entity was deemed null and void, following legal precedents that such assessments lack jurisdictional validity. The appeal challenging the assessment made in the name of the dissolved company for the assessment year 1996-97 was dismissed in favor of the respondent-assessee. en-us Thu, 21 Jul 2016 00:00:00 +0530 Wed, 09 Nov 2016 15:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334314 The High Court upheld the Tribunal's decision, ruling that assessing a dissolved company post-merger is illegal and void. The assessment against the non-existent entity was deemed null and void, following legal precedents that such assessments lack jurisdictional validity. The appeal challenging the assessment made in the name of the dissolved company for the assessment year 1996-97 was dismissed in favor of the respondent-assessee. Case-Laws Income Tax Thu, 21 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334314