https://www.taxtmi.com/caselaws?id=786074 Issuance of assessment notice and order in the name of a nonexistent entity for a period after its amalgamation was held not to be a curable procedural defect under Section 292B; the assessing officer must identify the correct taxable entity when assuming jurisdiction. The court treated notices and the assessment order issued against the amalgamating company for a postamalgamation year as substantive illegality rather than a mere procedural lapse, applied precedent from a Supreme Court decision, and directed relief in favour of the taxpayer whose assessment was void for being issued to a ceased entity. en-us Tue, 27 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786074 Issuance of assessment notice and order in the name of a nonexistent entity for a period after its amalgamation was held not to be a curable procedural defect under Section 292B; the assessing officer must identify the correct taxable entity when assuming jurisdiction. The court treated notices and the assessment order issued against the amalgamating company for a postamalgamation year as substantive illegality rather than a mere procedural lapse, applied precedent from a Supreme Court decision, and directed relief in favour of the taxpayer whose assessment was void for being issued to a ceased entity. Case-Laws Income Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786074