https://www.taxtmi.com/caselaws?id=768074 Reassessment proceedings initiated in the name of an amalgamating company that had ceased to exist after a court-sanctioned amalgamation were void for want of jurisdiction. A notice issued to a non-existent entity was not a mere procedural defect, and subsequent participation in the proceedings did not cure the illegality. The active status of the PAN also could not validate proceedings against an entity that had already disappeared in law. The reassessment notice and the assessment framed in the name of the non-existent company were therefore invalid. en-us Thu, 27 Mar 2025 00:00:00 +0530 Mon, 31 Mar 2025 08:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768074 Reassessment proceedings initiated in the name of an amalgamating company that had ceased to exist after a court-sanctioned amalgamation were void for want of jurisdiction. A notice issued to a non-existent entity was not a mere procedural defect, and subsequent participation in the proceedings did not cure the illegality. The active status of the PAN also could not validate proceedings against an entity that had already disappeared in law. The reassessment notice and the assessment framed in the name of the non-existent company were therefore invalid. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768074