https://www.taxtmi.com/caselaws?id=767235 Delhi HC ruled in favor of the assessee, holding that an assessment order issued against a non-existent entity following a merger constituted substantive illegality rather than mere procedural violation. The court found that the notice under Section 143(2) was issued to a non-existent company, and the assessment order was improperly issued against the amalgamating company. Following precedent in Vedanta Ltd, the court determined this was not a procedural violation covered under Section 292-B, resulting in the appeal being decided favorably for the assessee. en-us Wed, 12 Feb 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767235 Delhi HC ruled in favor of the assessee, holding that an assessment order issued against a non-existent entity following a merger constituted substantive illegality rather than mere procedural violation. The court found that the notice under Section 143(2) was issued to a non-existent company, and the assessment order was improperly issued against the amalgamating company. Following precedent in Vedanta Ltd, the court determined this was not a procedural violation covered under Section 292-B, resulting in the appeal being decided favorably for the assessee. Case-Laws Income Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767235