https://www.taxtmi.com/caselaws?id=460691 An assessment framed in the name of a dissolved, non-existing entity is a jurisdictional nullity and void in law, even where the succession to the business had been intimated with supporting documents. Because the foundational assessment order was non-est, it could not validly be brought within revisionary jurisdiction under section 263 of the Income-tax Act, 1961. The validity of the primary assessment could be examined in collateral revision proceedings, but where the original order lacked jurisdiction, the revisional order could not survive. The revision was set aside. en-us Fri, 09 Jun 2023 00:00:00 +0530 Tue, 11 Feb 2025 13:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460691 An assessment framed in the name of a dissolved, non-existing entity is a jurisdictional nullity and void in law, even where the succession to the business had been intimated with supporting documents. Because the foundational assessment order was non-est, it could not validly be brought within revisionary jurisdiction under section 263 of the Income-tax Act, 1961. The validity of the primary assessment could be examined in collateral revision proceedings, but where the original order lacked jurisdiction, the revisional order could not survive. The revision was set aside. Case-Laws Income Tax Fri, 09 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460691