https://www.taxtmi.com/caselaws?id=383753 SC held the assessment void where the jurisdictional notice under s.143(2) was issued to a non-existent amalgamating entity and the order was framed against the amalgamating company; this constituted substantive illegality not curable under s.292B. Participation by the taxpayer could not estop the law. Relying on the co-ordinate bench precedent, the Court applied the same view to the relevant assessment year to preserve consistency and certainty in tax litigation, resulting in the assessment being set aside. en-us Thu, 25 Jul 2019 00:00:00 +0530 Wed, 18 Mar 2026 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383753 SC held the assessment void where the jurisdictional notice under s.143(2) was issued to a non-existent amalgamating entity and the order was framed against the amalgamating company; this constituted substantive illegality not curable under s.292B. Participation by the taxpayer could not estop the law. Relying on the co-ordinate bench precedent, the Court applied the same view to the relevant assessment year to preserve consistency and certainty in tax litigation, resulting in the assessment being set aside. Case-Laws Income Tax Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383753