https://www.taxtmi.com/caselaws?id=785567 Assessment raised in the name of an amalgamating company that ceased to exist pursuant to an NCLT-approved scheme of amalgamation is legally impermissible; where the assessing officer proceeded with a final assessment order despite being informed of the merger and the cessation of the erstwhile entity, the assessment against the non-existent entity must be quashed. The operative effect is that assessments framed in the name of an entity extinguished by an NCLT order are invalid and liable to be set aside, restoring relief to the amalgamated taxpayer. en-us Fri, 23 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785567 Assessment raised in the name of an amalgamating company that ceased to exist pursuant to an NCLT-approved scheme of amalgamation is legally impermissible; where the assessing officer proceeded with a final assessment order despite being informed of the merger and the cessation of the erstwhile entity, the assessment against the non-existent entity must be quashed. The operative effect is that assessments framed in the name of an entity extinguished by an NCLT order are invalid and liable to be set aside, restoring relief to the amalgamated taxpayer. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785567