https://www.taxtmi.com/caselaws?id=787860 Section 263 revision jurisdiction permits revision of an assessment order that is erroneous and prejudicial to the Revenue's interests, but it cannot be exercised through an order issued in the name of an amalgamated entity that ceased to exist from the appointed date. Such an order suffers from substantive illegality and is void from inception. The stated position is that an invalid revision order against a non-existent amalgamated company must be quashed, notwithstanding the underlying revisionary power. en-us Fri, 13 Feb 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787860 Section 263 revision jurisdiction permits revision of an assessment order that is erroneous and prejudicial to the Revenue's interests, but it cannot be exercised through an order issued in the name of an amalgamated entity that ceased to exist from the appointed date. Such an order suffers from substantive illegality and is void from inception. The stated position is that an invalid revision order against a non-existent amalgamated company must be quashed, notwithstanding the underlying revisionary power. Case-Laws Income Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787860