https://www.taxtmi.com/caselaws?id=784861 Decision addresses validity of a draft assessment issued in the name of an entity that had ceased to exist and the scope of the special assessment procedure under section 144C; it reasons that a draft assessment issued in the name of a non-existent entity is a nullity, void ab initio, and therefore the draft cannot constitute the jurisdictional foundation required to invoke the special procedure, with the consequence that Dispute Resolution Panel directions and any final assessment issued derivatively are vitiated and unsustainable; succession of entities or subsequent participation does not cure the jurisdictional defect. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784861 Decision addresses validity of a draft assessment issued in the name of an entity that had ceased to exist and the scope of the special assessment procedure under section 144C; it reasons that a draft assessment issued in the name of a non-existent entity is a nullity, void ab initio, and therefore the draft cannot constitute the jurisdictional foundation required to invoke the special procedure, with the consequence that Dispute Resolution Panel directions and any final assessment issued derivatively are vitiated and unsustainable; succession of entities or subsequent participation does not cure the jurisdictional defect. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784861