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    <title>2019 (7) TMI 735 - ITAT DELHI</title>
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    <description>The tribunal held that the assessment order was null and void as the reasons were recorded for a non-existent entity due to amalgamation, known to the department. The jurisdictional issue was decided in favor of the appellant, and the appeal was partly allowed. Ground No. 1 was dismissed as not pressed, and the grounds on merits were also dismissed as they were not argued.</description>
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      <description>The tribunal held that the assessment order was null and void as the reasons were recorded for a non-existent entity due to amalgamation, known to the department. The jurisdictional issue was decided in favor of the appellant, and the appeal was partly allowed. Ground No. 1 was dismissed as not pressed, and the grounds on merits were also dismissed as they were not argued.</description>
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