https://www.taxtmi.com/caselaws?id=776720 ITAT AHMEDABAD held that an assessment drafted in the name of a non-existent amalgamated entity is void ab initio where the AO had been informed of amalgamation; such defect is not a mere procedural irregularity curable under s.292B. Relying on SC precedent, the tribunal allowed the appeal and set aside the assessment as invalid. en-us Mon, 11 Aug 2025 00:00:00 +0530 Mon, 18 Aug 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776720 ITAT AHMEDABAD held that an assessment drafted in the name of a non-existent amalgamated entity is void ab initio where the AO had been informed of amalgamation; such defect is not a mere procedural irregularity curable under s.292B. Relying on SC precedent, the tribunal allowed the appeal and set aside the assessment as invalid. Case-Laws Income Tax Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776720