https://www.taxtmi.com/caselaws?id=777871 Reassessment notice, the jurisdictional notice under section 143(2), and the reassessment order issued in the name of an amalgamated company that had already ceased to exist were held to be invalid where the Assessing Officer had been informed of the amalgamation beforehand. The defect was treated as jurisdictional rather than procedural, so it could not be cured by section 292B. Applying the settled principle that an assessment on a non-existent entity is a nullity, the reassessment proceedings and order were quashed. The analysis distinguished cases where amalgamation had not been disclosed or the facts were materially different. en-us Tue, 29 Jul 2025 00:00:00 +0530 Thu, 04 Sep 2025 16:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777871 Reassessment notice, the jurisdictional notice under section 143(2), and the reassessment order issued in the name of an amalgamated company that had already ceased to exist were held to be invalid where the Assessing Officer had been informed of the amalgamation beforehand. The defect was treated as jurisdictional rather than procedural, so it could not be cured by section 292B. Applying the settled principle that an assessment on a non-existent entity is a nullity, the reassessment proceedings and order were quashed. The analysis distinguished cases where amalgamation had not been disclosed or the facts were materially different. Case-Laws Income Tax Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777871