https://www.taxtmi.com/caselaws?id=426490 The tribunal upheld the decision of the Ld. CIT(A) in a case concerning the validity of an assessment order issued post-merger. The appeal by the revenue challenging the assessment order was dismissed, emphasizing that jurisdictional defects in assessments against non-existing entities render the assessment void ab initio. Despite being informed of the merger, the assessing officer's actions were deemed legally flawed due to the incorrect notice served. The tribunal highlighted the importance of issuing correct notices post-merger to ensure valid assessments, ultimately affirming the Ld. CIT(A)'s decision. en-us Tue, 14 Jun 2022 00:00:00 +0530 Fri, 20 Feb 2026 17:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426490 The tribunal upheld the decision of the Ld. CIT(A) in a case concerning the validity of an assessment order issued post-merger. The appeal by the revenue challenging the assessment order was dismissed, emphasizing that jurisdictional defects in assessments against non-existing entities render the assessment void ab initio. Despite being informed of the merger, the assessing officer's actions were deemed legally flawed due to the incorrect notice served. The tribunal highlighted the importance of issuing correct notices post-merger to ensure valid assessments, ultimately affirming the Ld. CIT(A)'s decision. Case-Laws Income Tax Tue, 14 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426490