https://www.taxtmi.com/caselaws?id=768176 The HC upheld the Tribunal's decision to quash an assessment order issued to Shell Technology India Private Limited, a non-existent entity following its merger with Shell India Market Private Limited. Despite the Revenue's reliance on Section 292B, which allows procedural errors to be overlooked, the court determined that issuing notices to a non-existent entity constituted a substantive error rather than a mere technicality. Following precedents like Skylight Hospitality LLP, the court concluded that the assessment was a nullity but noted the Revenue could initiate fresh proceedings against the correct entity in accordance with law. en-us Thu, 27 Mar 2025 00:00:00 +0530 Mon, 02 Mar 2026 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768176 The HC upheld the Tribunal's decision to quash an assessment order issued to Shell Technology India Private Limited, a non-existent entity following its merger with Shell India Market Private Limited. Despite the Revenue's reliance on Section 292B, which allows procedural errors to be overlooked, the court determined that issuing notices to a non-existent entity constituted a substantive error rather than a mere technicality. Following precedents like Skylight Hospitality LLP, the court concluded that the assessment was a nullity but noted the Revenue could initiate fresh proceedings against the correct entity in accordance with law. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768176