https://www.taxtmi.com/caselaws?id=433954 The court allowed the writ petition, setting aside the notice and order of assessment issued under the Income Tax Act 1961 for the assessment year 2017-18. The court found that the notice and order were issued in the name of a non-existent company despite the respondent's knowledge of the company's amalgamation with the petitioner. Citing relevant case law, the court held that continuing proceedings and passing an assessment order in the name of a non-existent entity renders the order void. The court emphasized that jurisdiction cannot be invoked in the name of an entity that has ceased to exist due to an approved scheme of amalgamation. en-us Fri, 10 Feb 2023 00:00:00 +0530 Mon, 10 Apr 2023 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433954 The court allowed the writ petition, setting aside the notice and order of assessment issued under the Income Tax Act 1961 for the assessment year 2017-18. The court found that the notice and order were issued in the name of a non-existent company despite the respondent's knowledge of the company's amalgamation with the petitioner. Citing relevant case law, the court held that continuing proceedings and passing an assessment order in the name of a non-existent entity renders the order void. The court emphasized that jurisdiction cannot be invoked in the name of an entity that has ceased to exist due to an approved scheme of amalgamation. Case-Laws Income Tax Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433954