https://www.taxtmi.com/caselaws?id=352485 The SC upheld the HC decision that assessment proceedings against a non-existent company are invalid. The case involved a company that had been amalgamated and dissolved, yet tax authorities continued assessment proceedings in its name. The HC ruled that Section 292B provisions were inapplicable, determining that conducting assessments against non-existing entities constitutes a jurisdictional defect rather than mere procedural irregularity. The court emphasized that assessments cannot be validly made against dissolved entities, comparing it to assessments against deceased persons. The SC found no merit in the revenue's appeals and special leave petitions, confirming the invalidity of such assessments and deciding in favor of the assessee. en-us Thu, 02 Nov 2017 00:00:00 +0530 Mon, 21 Jul 2025 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352485 The SC upheld the HC decision that assessment proceedings against a non-existent company are invalid. The case involved a company that had been amalgamated and dissolved, yet tax authorities continued assessment proceedings in its name. The HC ruled that Section 292B provisions were inapplicable, determining that conducting assessments against non-existing entities constitutes a jurisdictional defect rather than mere procedural irregularity. The court emphasized that assessments cannot be validly made against dissolved entities, comparing it to assessments against deceased persons. The SC found no merit in the revenue's appeals and special leave petitions, confirming the invalidity of such assessments and deciding in favor of the assessee. Case-Laws Income Tax Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352485