https://www.taxtmi.com/caselaws?id=386703 An assessment is void where the assessing authority lacks valid jurisdictional authorisation under the statutory scheme, because jurisdiction must be exercised only in the manner prescribed by law and participation by the assessee cannot cure the defect. The text also states that an assessment made in the name of a company that had already amalgamated and ceased to exist is invalid, since proceedings cannot be sustained against a non-existent entity and acquiescence does not validate the defect. On that basis, the underlying assessments were treated as nullities and the related rectification orders could not survive. en-us Thu, 05 Sep 2019 00:00:00 +0530 Sat, 05 Oct 2019 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386703 An assessment is void where the assessing authority lacks valid jurisdictional authorisation under the statutory scheme, because jurisdiction must be exercised only in the manner prescribed by law and participation by the assessee cannot cure the defect. The text also states that an assessment made in the name of a company that had already amalgamated and ceased to exist is invalid, since proceedings cannot be sustained against a non-existent entity and acquiescence does not validate the defect. On that basis, the underlying assessments were treated as nullities and the related rectification orders could not survive. Case-Laws Income Tax Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386703