https://www.taxtmi.com/caselaws?id=437882 The Coordinate Bench declared the assessment order passed against a non-existent entity void ab initio, emphasizing that framing such an order was a fundamental defect. The Bench noted the appellant company's merger with another entity, highlighting the AO's error in proceeding with the assessment against the non-existing entity despite being informed of the merger. Citing a similar Supreme Court decision, the Bench allowed the additional grounds raised by the appellant, ultimately ruling in favor of the assessee due to the unsustainable nature of the assessment against a non-existent entity. en-us Mon, 08 May 2023 00:00:00 +0530 Mon, 15 May 2023 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437882 The Coordinate Bench declared the assessment order passed against a non-existent entity void ab initio, emphasizing that framing such an order was a fundamental defect. The Bench noted the appellant company's merger with another entity, highlighting the AO's error in proceeding with the assessment against the non-existing entity despite being informed of the merger. Citing a similar Supreme Court decision, the Bench allowed the additional grounds raised by the appellant, ultimately ruling in favor of the assessee due to the unsustainable nature of the assessment against a non-existent entity. Case-Laws Income Tax Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437882