https://www.taxtmi.com/caselaws?id=438854 An assessment or jurisdictional notice issued in the name of a dissolved amalgamating company is a nullity where the company had ceased to exist on amalgamation and dissolution. The defect goes to the root of jurisdiction and is not a mere clerical mistake, omission, or descriptive error capable of cure under section 292B of the Income-tax Act. Awareness of the dissolution by the Assessing Officer, and participation by the successor, do not validate proceedings against a non-existent entity. The legal identity of the person chargeable must be correctly identified for valid assessment. en-us Fri, 28 Apr 2023 00:00:00 +0530 Thu, 08 Jun 2023 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438854 An assessment or jurisdictional notice issued in the name of a dissolved amalgamating company is a nullity where the company had ceased to exist on amalgamation and dissolution. The defect goes to the root of jurisdiction and is not a mere clerical mistake, omission, or descriptive error capable of cure under section 292B of the Income-tax Act. Awareness of the dissolution by the Assessing Officer, and participation by the successor, do not validate proceedings against a non-existent entity. The legal identity of the person chargeable must be correctly identified for valid assessment. Case-Laws Income Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438854