https://www.taxtmi.com/caselaws?id=395992 The Tribunal held that the assessment order conducted in the name of a non-existent amalgamating company was void ab initio and set aside the assessment. The Tribunal emphasized that assessments on non-existent entities are jurisdictional defects, rendering the order null and void. Additionally, the procedural delay in pronouncing the order beyond the stipulated 90 days was justified due to the extraordinary circumstances of the COVID-19 pandemic, and the order was pronounced in compliance with Rule 34(5) of the Income Tax Appellate Tribunal Rules, 1963. en-us Wed, 27 May 2020 00:00:00 +0530 Wed, 17 Jun 2020 11:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395992 The Tribunal held that the assessment order conducted in the name of a non-existent amalgamating company was void ab initio and set aside the assessment. The Tribunal emphasized that assessments on non-existent entities are jurisdictional defects, rendering the order null and void. Additionally, the procedural delay in pronouncing the order beyond the stipulated 90 days was justified due to the extraordinary circumstances of the COVID-19 pandemic, and the order was pronounced in compliance with Rule 34(5) of the Income Tax Appellate Tribunal Rules, 1963. Case-Laws Income Tax Wed, 27 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395992