https://www.taxtmi.com/highlights?id=88078 ITAT allowed the assessee's appeal, finding significant legal defects in the assessment order. Despite clear intimation of company amalgamation and submission of NCLT order, the AO issued notice u/s 143(2) against a non-existent entity. The TPO and AO both ignored repeated communications about the merger, rendering the assessment order legally invalid. The tribunal held that passing a final assessment order against a non-existent corporate entity constitutes a fundamental procedural error, thereby rendering the entire proceedings null and void. The assessment order was consequently set aside due to substantial legal infirmity in the administrative process. en-us Tue, 06 May 2025 09:58:52 +0530 Tue, 06 May 2025 09:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88078 ITAT allowed the assessee's appeal, finding significant legal defects in the assessment order. Despite clear intimation of company amalgamation and submission of NCLT order, the AO issued notice u/s 143(2) against a non-existent entity. The TPO and AO both ignored repeated communications about the merger, rendering the assessment order legally invalid. The tribunal held that passing a final assessment order against a non-existent corporate entity constitutes a fundamental procedural error, thereby rendering the entire proceedings null and void. The assessment order was consequently set aside due to substantial legal infirmity in the administrative process. Highlights Income Tax Tue, 06 May 2025 09:58:52 +0530 https://www.taxtmi.com/highlights?id=88078