https://www.taxtmi.com/caselaws?id=289455 An assessment order and draft assessment order issued in the name of an amalgamating company that had already ceased to exist were invalid. Once the Assessing Officer had notice of the amalgamation, jurisdiction could not be validly exercised against the non-existent predecessor entity. The assessee's participation in the proceedings did not cure the defect or create estoppel against law. Applying the settled principle that proceedings initiated or continued against a non-existent entity are incompetent, the Delhi HC upheld the challenge to the assessment and dismissed the appeal. en-us Tue, 17 Sep 2019 00:00:00 +0530 Fri, 31 Jul 2020 08:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289455 An assessment order and draft assessment order issued in the name of an amalgamating company that had already ceased to exist were invalid. Once the Assessing Officer had notice of the amalgamation, jurisdiction could not be validly exercised against the non-existent predecessor entity. The assessee's participation in the proceedings did not cure the defect or create estoppel against law. Applying the settled principle that proceedings initiated or continued against a non-existent entity are incompetent, the Delhi HC upheld the challenge to the assessment and dismissed the appeal. Case-Laws Income Tax Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289455