https://www.taxtmi.com/caselaws?id=386438 Assessment proceedings initiated or continued in the name of a company that has ceased to exist after amalgamation are void for want of jurisdiction. The jurisdictional notice and any consequential assessment must be issued in the name of the surviving amalgamated entity; a draft or final order in the name of the non-existent predecessor is fundamentally defective. Participation by the amalgamated company does not cure the defect or create estoppel against the law. The Delhi HC therefore treated the assessment order passed in the name of the ceased entity as invalid, and the challenge by the Revenue failed. en-us Tue, 17 Sep 2019 00:00:00 +0530 Sat, 28 Sep 2019 07:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386438 Assessment proceedings initiated or continued in the name of a company that has ceased to exist after amalgamation are void for want of jurisdiction. The jurisdictional notice and any consequential assessment must be issued in the name of the surviving amalgamated entity; a draft or final order in the name of the non-existent predecessor is fundamentally defective. Participation by the amalgamated company does not cure the defect or create estoppel against the law. The Delhi HC therefore treated the assessment order passed in the name of the ceased entity as invalid, and the challenge by the Revenue failed. Case-Laws Income Tax Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386438