https://www.taxtmi.com/caselaws?id=764848 An assessment order issued in the name of an entity that ceased to exist after a merger cannot be rectified or saved as a mere clerical slip where the assessing officer knew of the merger. The court applied the principle that orders drawn in the name of a non existent entity amount to patent illegality and are not recoverable under the statutory saving provision for procedural defects; the power to correct mistakes is confined to inadvertent errors apparent from record. The Sky Light exception was held inapplicable and the challenge succeeded against revenue. en-us Fri, 17 Jan 2025 00:00:00 +0530 Mon, 09 Feb 2026 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764848 An assessment order issued in the name of an entity that ceased to exist after a merger cannot be rectified or saved as a mere clerical slip where the assessing officer knew of the merger. The court applied the principle that orders drawn in the name of a non existent entity amount to patent illegality and are not recoverable under the statutory saving provision for procedural defects; the power to correct mistakes is confined to inadvertent errors apparent from record. The Sky Light exception was held inapplicable and the challenge succeeded against revenue. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764848