https://www.taxtmi.com/caselaws?id=294149 The Appellate Tribunal ITAT Kolkata ruled in favor of the assessee, quashing the revision proceeding initiated by CIT-IV, Kolkata on a non-existent company post-amalgamation. The Tribunal emphasized that assessments on dissolved entities are jurisdictional defects and cannot be cured by procedural provisions. The decision was based on legal precedents and the specific circumstances of the case, leading to the allowance of the assessee's appeal. en-us Fri, 10 Jan 2014 00:00:00 +0530 Wed, 24 Mar 2021 09:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294149 The Appellate Tribunal ITAT Kolkata ruled in favor of the assessee, quashing the revision proceeding initiated by CIT-IV, Kolkata on a non-existent company post-amalgamation. The Tribunal emphasized that assessments on dissolved entities are jurisdictional defects and cannot be cured by procedural provisions. The decision was based on legal precedents and the specific circumstances of the case, leading to the allowance of the assessee's appeal. Case-Laws Income Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294149