https://www.taxtmi.com/caselaws?id=783575 Assessment proceedings were initiated and a draft assessment order under s.144C(1) for AY 2022-23 was issued in the name of an entity that had ceased to exist due to amalgamation effective 01.04.2021. Applying the SC ruling in Maruti Suzuki, the HC held that initiating or continuing assessment against an amalgamated (non-existent) company is a substantive illegality not curable under s.292B. Consequently, the draft assessment order was set aside. en-us Thu, 11 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783575 Assessment proceedings were initiated and a draft assessment order under s.144C(1) for AY 2022-23 was issued in the name of an entity that had ceased to exist due to amalgamation effective 01.04.2021. Applying the SC ruling in Maruti Suzuki, the HC held that initiating or continuing assessment against an amalgamated (non-existent) company is a substantive illegality not curable under s.292B. Consequently, the draft assessment order was set aside. Case-Laws Income Tax Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783575