https://www.taxtmi.com/caselaws?id=346346 The Tribunal held that assessment orders issued in the name of a non-existent entity, Maharashtra Elektrosmelt Limited, due to amalgamation with SAIL, were invalid and void ab initio. Citing relevant judicial precedents, the Tribunal concluded that such assessments constitute a jurisdictional defect. As a result, the assessment orders dated 29/11/2012 and 01/01/2013 were set aside as void ab initio, leading to the allowance of the appeals without the need to delve into other grounds of appeal. en-us Fri, 16 Jun 2017 00:00:00 +0530 Thu, 10 Aug 2017 06:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346346 The Tribunal held that assessment orders issued in the name of a non-existent entity, Maharashtra Elektrosmelt Limited, due to amalgamation with SAIL, were invalid and void ab initio. Citing relevant judicial precedents, the Tribunal concluded that such assessments constitute a jurisdictional defect. As a result, the assessment orders dated 29/11/2012 and 01/01/2013 were set aside as void ab initio, leading to the allowance of the appeals without the need to delve into other grounds of appeal. Case-Laws Income Tax Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346346