https://www.taxtmi.com/caselaws?id=357868 The tribunal concluded that the assessment order passed in the name of a non-existent company, which had amalgamated with another entity, was invalid. Citing legal precedents, the tribunal held that assessments in the name of dissolved entities are void ab initio and cannot be considered procedural defects. The tribunal ordered the cancellation of the assessment and allowed the Assessing Officer to pass a fresh assessment order in the name of the amalgamated company if legally permissible. Consequently, the appeal of the assessee was allowed, rendering other grounds raised in the appeal moot. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sat, 31 Mar 2018 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357868 The tribunal concluded that the assessment order passed in the name of a non-existent company, which had amalgamated with another entity, was invalid. Citing legal precedents, the tribunal held that assessments in the name of dissolved entities are void ab initio and cannot be considered procedural defects. The tribunal ordered the cancellation of the assessment and allowed the Assessing Officer to pass a fresh assessment order in the name of the amalgamated company if legally permissible. Consequently, the appeal of the assessee was allowed, rendering other grounds raised in the appeal moot. Case-Laws Income Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357868