https://www.taxtmi.com/highlights?id=71172 Validity of assessment against non existent company - amalgamation proceedings concluded - the assessment order passed on a non-existent Company is bad in law, inasmuch as, on the date of passing of the assessment order, the respondent company was not in existence, and as such no any liability can be fastened on a non-existent entity. - HC en-us Fri, 28 Jul 2023 16:12:07 +0530 Fri, 28 Jul 2023 16:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71172 Validity of assessment against non existent company - amalgamation proceedings concluded - the assessment order passed on a non-existent Company is bad in law, inasmuch as, on the date of passing of the assessment order, the respondent company was not in existence, and as such no any liability can be fastened on a non-existent entity. - HC Highlights Income Tax Fri, 28 Jul 2023 16:12:07 +0530 https://www.taxtmi.com/highlights?id=71172