https://www.taxtmi.com/caselaws?id=402231 The Tribunal annulled the assessment order passed against a non-existent entity due to its prior amalgamation, holding it void ab initio and legally unsustainable. The order was deemed a nullity as the company had ceased to exist before the assessment. The appeal by the Assessee was allowed, with the Tribunal finding no other issues necessary to decide, based on the invalidity of the assessment order. The judgment was delivered by the ITAT Bangalore on November 11, 2020, with Shri N.V. Vasudevan and Shri Chandra Poojari as members. en-us Wed, 11 Nov 2020 00:00:00 +0530 Sat, 26 Dec 2020 11:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402231 The Tribunal annulled the assessment order passed against a non-existent entity due to its prior amalgamation, holding it void ab initio and legally unsustainable. The order was deemed a nullity as the company had ceased to exist before the assessment. The appeal by the Assessee was allowed, with the Tribunal finding no other issues necessary to decide, based on the invalidity of the assessment order. The judgment was delivered by the ITAT Bangalore on November 11, 2020, with Shri N.V. Vasudevan and Shri Chandra Poojari as members. Case-Laws Income Tax Wed, 11 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402231