https://www.taxtmi.com/caselaws?id=768562 ITAT Pune quashed an assessment order passed against a non-existing entity following a merger. The assessee company had ceased to exist after a merger approved by NCLT, and this fact was communicated to the AO and DRP. The tribunal held that assessment on a non-existent company is invalid and bad in law, following established legal precedents. The assessment order was accordingly quashed and the assessee's legal ground was allowed. en-us Tue, 25 Mar 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768562 ITAT Pune quashed an assessment order passed against a non-existing entity following a merger. The assessee company had ceased to exist after a merger approved by NCLT, and this fact was communicated to the AO and DRP. The tribunal held that assessment on a non-existent company is invalid and bad in law, following established legal precedents. The assessment order was accordingly quashed and the assessee's legal ground was allowed. Case-Laws Income Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768562