https://www.taxtmi.com/caselaws?id=767993 ITAT Delhi held that an assessment order passed under Section 143(3) on a non-existent entity following amalgamation constitutes substantive illegality rendering the order void ab initio. The tribunal found that despite repeated notifications of amalgamation acknowledged in prior assessment years, the revenue ignored this fact and proceeded against the amalgamated entity. Citing precedent that assessments on ceased entities are substantive illegalities beyond procedural violations under Section 292B, the tribunal quashed the assessment order and decided in favor of the assessee. en-us Wed, 26 Mar 2025 00:00:00 +0530 Mon, 09 Mar 2026 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767993 ITAT Delhi held that an assessment order passed under Section 143(3) on a non-existent entity following amalgamation constitutes substantive illegality rendering the order void ab initio. The tribunal found that despite repeated notifications of amalgamation acknowledged in prior assessment years, the revenue ignored this fact and proceeded against the amalgamated entity. Citing precedent that assessments on ceased entities are substantive illegalities beyond procedural violations under Section 292B, the tribunal quashed the assessment order and decided in favor of the assessee. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767993