https://www.taxtmi.com/caselaws?id=770406 An assessment made in the name of a company that had ceased to exist after amalgamation was held to be without jurisdiction where the merger had already been intimated to the tax authorities before the final order. Once the Assessing Officer was aware of the amalgamation, the assessment had to be framed in the name of the amalgamated entity. An order passed against a non-existent company is a jurisdictional defect, not a mere procedural irregularity, and it is not cured by participation in the proceedings or by section 292B. The assessment was therefore void ab initio. en-us Tue, 18 Feb 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770406 An assessment made in the name of a company that had ceased to exist after amalgamation was held to be without jurisdiction where the merger had already been intimated to the tax authorities before the final order. Once the Assessing Officer was aware of the amalgamation, the assessment had to be framed in the name of the amalgamated entity. An order passed against a non-existent company is a jurisdictional defect, not a mere procedural irregularity, and it is not cured by participation in the proceedings or by section 292B. The assessment was therefore void ab initio. Case-Laws Income Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770406