https://www.taxtmi.com/caselaws?id=459236 The ITAT Mumbai held that assessment proceedings under section 153A against a non-existent entity that had already amalgamated with another company were void ab initio and constituted substantive illegality not curable under section 292B. Following the SC precedent in Maruti Suzuki India Ltd., the tribunal found that despite the AO being notified of the amalgamation from the outset, continuing proceedings in the name of the non-existing entity rendered the entire process, including notices, illegal. The case was decided in favor of the assessee. en-us Wed, 19 Oct 2022 00:00:00 +0530 Wed, 09 Jul 2025 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459236 The ITAT Mumbai held that assessment proceedings under section 153A against a non-existent entity that had already amalgamated with another company were void ab initio and constituted substantive illegality not curable under section 292B. Following the SC precedent in Maruti Suzuki India Ltd., the tribunal found that despite the AO being notified of the amalgamation from the outset, continuing proceedings in the name of the non-existing entity rendered the entire process, including notices, illegal. The case was decided in favor of the assessee. Case-Laws Income Tax Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459236