https://www.taxtmi.com/caselaws?id=398160 Assessment framed in the name of an amalgamating company that had already ceased to exist was treated as without jurisdiction where the revenue was informed of the amalgamation during the proceedings. The draft and final assessment orders were nonetheless issued in the non-existent entity's name, and the tribunal applied the settled principle that an assessment on a non-existent person is void. The assessment was therefore held void ab initio and quashed in favour of the assessee. en-us Tue, 11 Aug 2020 00:00:00 +0530 Tue, 05 Nov 2024 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398160 Assessment framed in the name of an amalgamating company that had already ceased to exist was treated as without jurisdiction where the revenue was informed of the amalgamation during the proceedings. The draft and final assessment orders were nonetheless issued in the non-existent entity's name, and the tribunal applied the settled principle that an assessment on a non-existent person is void. The assessment was therefore held void ab initio and quashed in favour of the assessee. Case-Laws Income Tax Tue, 11 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398160