https://www.taxtmi.com/caselaws?id=279019 Reassessment and assessment issued in the name of an amalgamated company that had already ceased to exist were held invalid for want of jurisdiction. The company had merged before completion of the proceedings, and the Assessing Officer had been informed of the amalgamation, yet the notice and assessment order were still framed against the dissolved entity. Such an error was treated as going to the root of jurisdiction, not as a curable procedural defect, and the saving provision for mistakes or omissions could not validate it. Participation by the successor company did not cure the defect. The reassessment and assessment were therefore void. en-us Fri, 23 Aug 2013 00:00:00 +0530 Thu, 28 Feb 2019 16:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279019 Reassessment and assessment issued in the name of an amalgamated company that had already ceased to exist were held invalid for want of jurisdiction. The company had merged before completion of the proceedings, and the Assessing Officer had been informed of the amalgamation, yet the notice and assessment order were still framed against the dissolved entity. Such an error was treated as going to the root of jurisdiction, not as a curable procedural defect, and the saving provision for mistakes or omissions could not validate it. Participation by the successor company did not cure the defect. The reassessment and assessment were therefore void. Case-Laws Income Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279019