https://www.taxtmi.com/caselaws?id=406434 An assessment framed in the name of an amalgamating company that has ceased to exist is void because the approved scheme of amalgamation transfers liabilities to the transferee and the transferor ceases to be a taxable person; accordingly assessments against a non-existing entity constitute substantive illegality rather than mere procedural defect. Precedents cited treat such orders as incurably void and hold that participation by the extinct entity cannot estop the law. On that basis the High Court allowed the petition and granted the relief sought in prayer (a). en-us Fri, 09 Apr 2021 00:00:00 +0530 Fri, 30 Jan 2026 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406434 An assessment framed in the name of an amalgamating company that has ceased to exist is void because the approved scheme of amalgamation transfers liabilities to the transferee and the transferor ceases to be a taxable person; accordingly assessments against a non-existing entity constitute substantive illegality rather than mere procedural defect. Precedents cited treat such orders as incurably void and hold that participation by the extinct entity cannot estop the law. On that basis the High Court allowed the petition and granted the relief sought in prayer (a). Case-Laws Income Tax Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406434