https://www.taxtmi.com/caselaws?id=447961 ITAT Kolkata ruled that an assessment order passed against a non-existing entity is void ab initio. The assessee company had merged and amalgamated under Calcutta HC order. Relying on SC precedents in Marshall Sons Co. and Maruti Suzuki cases, the tribunal held that assessment in the name of a non-existing entity constitutes nullity. The assessment order was quashed and the assessee's additional ground was allowed. en-us Fri, 05 Jan 2024 00:00:00 +0530 Mon, 08 Jan 2024 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447961 ITAT Kolkata ruled that an assessment order passed against a non-existing entity is void ab initio. The assessee company had merged and amalgamated under Calcutta HC order. Relying on SC precedents in Marshall Sons Co. and Maruti Suzuki cases, the tribunal held that assessment in the name of a non-existing entity constitutes nullity. The assessment order was quashed and the assessee's additional ground was allowed. Case-Laws Income Tax Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447961