https://www.taxtmi.com/caselaws?id=416566 The Tribunal allowed the appeal due to the procedural irregularity of issuing the final assessment order in the name of a non-existent entity post-amalgamation. The order issued in the name of the entity that had ceased to exist was declared null and void, following Supreme Court precedents. Other grounds of appeal were not addressed as a result. The judgment highlighted the importance of ensuring the validity of assessment orders in cases of corporate amalgamations. en-us Mon, 13 Dec 2021 00:00:00 +0530 Sat, 01 Jan 2022 08:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416566 The Tribunal allowed the appeal due to the procedural irregularity of issuing the final assessment order in the name of a non-existent entity post-amalgamation. The order issued in the name of the entity that had ceased to exist was declared null and void, following Supreme Court precedents. Other grounds of appeal were not addressed as a result. The judgment highlighted the importance of ensuring the validity of assessment orders in cases of corporate amalgamations. Case-Laws Income Tax Mon, 13 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416566