https://www.taxtmi.com/caselaws?id=192208 The Tribunal quashed the assessment orders for Assessment Years 2003-04 and 2004-05 as they were made on a non-existent entity post-amalgamation. Assessing a non-existing entity was deemed a jurisdictional defect, leading to the dismissal of revenue's appeals and allowing the assessee's appeals. The decision emphasized that assessments against dissolved entities are void, and Section 292B of the Income-tax Act does not cure jurisdictional defects in assessment orders. en-us Wed, 17 Feb 2016 00:00:00 +0530 Sat, 20 May 2017 08:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192208 The Tribunal quashed the assessment orders for Assessment Years 2003-04 and 2004-05 as they were made on a non-existent entity post-amalgamation. Assessing a non-existing entity was deemed a jurisdictional defect, leading to the dismissal of revenue's appeals and allowing the assessee's appeals. The decision emphasized that assessments against dissolved entities are void, and Section 292B of the Income-tax Act does not cure jurisdictional defects in assessment orders. Case-Laws Income Tax Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192208