https://www.taxtmi.com/caselaws?id=766066 Assessment proceedings conducted in the name of amalgamating companies after they ceased to exist due to a scheme of amalgamation are void ab initio where the revenue knew of the amalgamation and still passed assessment orders against non existing entities; the Supreme Court precedent treating such proceedings as null applies, and the assessment order is quashed in favour of the assessee. The amalgamated company's participation in proceedings does not validate assessments initiated in the name of dissolved amalgamating companies, so successor participation does not cure jurisdictional defect. en-us Fri, 14 Feb 2025 00:00:00 +0530 Wed, 08 Jul 2026 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766066 Assessment proceedings conducted in the name of amalgamating companies after they ceased to exist due to a scheme of amalgamation are void ab initio where the revenue knew of the amalgamation and still passed assessment orders against non existing entities; the Supreme Court precedent treating such proceedings as null applies, and the assessment order is quashed in favour of the assessee. The amalgamated company's participation in proceedings does not validate assessments initiated in the name of dissolved amalgamating companies, so successor participation does not cure jurisdictional defect. Case-Laws Income Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766066