https://www.taxtmi.com/caselaws?id=462649 The ITAT Mumbai held that an assessment order passed in the name of a non-existing entity is without jurisdiction and liable to be set aside. The assessee company had merged with another entity under a court-approved amalgamation scheme, and the AO was duly informed about the name change before passing the final assessment order. Despite this intimation, the AO passed the assessment order in the name of the non-existing merged entity. Following the SC precedent in PCIT vs. Maruti Suzuki India Ltd, the ITAT ruled that assessment orders against non-existing entities lack jurisdiction. The assessee's appeal was allowed. en-us Mon, 19 Sep 2022 00:00:00 +0530 Mon, 07 Jul 2025 18:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462649 The ITAT Mumbai held that an assessment order passed in the name of a non-existing entity is without jurisdiction and liable to be set aside. The assessee company had merged with another entity under a court-approved amalgamation scheme, and the AO was duly informed about the name change before passing the final assessment order. Despite this intimation, the AO passed the assessment order in the name of the non-existing merged entity. Following the SC precedent in PCIT vs. Maruti Suzuki India Ltd, the ITAT ruled that assessment orders against non-existing entities lack jurisdiction. The assessee's appeal was allowed. Case-Laws Income Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462649