https://www.taxtmi.com/caselaws?id=414650 A reassessment notice issued under Section 148 to an amalgamated entity that had already ceased to exist was treated as jurisdictionally defective because the proceeding must be initiated against an existing assessee. The defect was held not curable under Section 292B, since issuing notice to a non-existent entity was not a mere technical or clerical error in an otherwise valid proceeding. The result was that the notice was invalid and the reassessment challenge succeeded. en-us Mon, 25 Oct 2021 00:00:00 +0530 Sat, 13 Nov 2021 20:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414650 A reassessment notice issued under Section 148 to an amalgamated entity that had already ceased to exist was treated as jurisdictionally defective because the proceeding must be initiated against an existing assessee. The defect was held not curable under Section 292B, since issuing notice to a non-existent entity was not a mere technical or clerical error in an otherwise valid proceeding. The result was that the notice was invalid and the reassessment challenge succeeded. Case-Laws Income Tax Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414650