https://www.taxtmi.com/caselaws?id=434559 An assessment framed in the name of a company that had ceased to exist after amalgamation was held invalid because, once the Revenue was informed of the merger, proceedings had to continue against the amalgamated entity. The defect was treated as a substantive illegality, not a curable irregularity, and section 292B of the Income-tax Act could not validate an assessment made against a non-existent person. The distinction drawn from later authority on clerical error was held inapplicable on the facts. The assessment was therefore void, and the order quashing it was upheld. en-us Thu, 02 Feb 2023 00:00:00 +0530 Wed, 18 Mar 2026 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434559 An assessment framed in the name of a company that had ceased to exist after amalgamation was held invalid because, once the Revenue was informed of the merger, proceedings had to continue against the amalgamated entity. The defect was treated as a substantive illegality, not a curable irregularity, and section 292B of the Income-tax Act could not validate an assessment made against a non-existent person. The distinction drawn from later authority on clerical error was held inapplicable on the facts. The assessment was therefore void, and the order quashing it was upheld. Case-Laws Income Tax Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434559