https://www.taxtmi.com/caselaws?id=770079 ITAT Delhi held that an assessment order passed against a non-existent entity was legally infirm and invalid. The AO issued notice u/s 143(2) and subsequently passed final assessment order u/s 143(3) in the name of a company that had already been amalgamated, despite being properly informed of the merger with supporting NCLT order. Even though the TPO acknowledged the amalgamation in its order, the AO ignored this fact and proceeded against the non-existent entity. The tribunal allowed the appeal, finding the assessment order suffered from serious legal infirmity. en-us Wed, 30 Apr 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770079 ITAT Delhi held that an assessment order passed against a non-existent entity was legally infirm and invalid. The AO issued notice u/s 143(2) and subsequently passed final assessment order u/s 143(3) in the name of a company that had already been amalgamated, despite being properly informed of the merger with supporting NCLT order. Even though the TPO acknowledged the amalgamation in its order, the AO ignored this fact and proceeded against the non-existent entity. The tribunal allowed the appeal, finding the assessment order suffered from serious legal infirmity. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770079