https://www.taxtmi.com/caselaws?id=788205 Whether an assessment order dated 30.03.2021 issued in the name of a non existent amalgamating entity is valid: the HC applied precedent distinguishing clerical-name errors curable under assessment procedure from substantive jurisdictional defects and found the latter where the Revenue, though informed of amalgamation before the final order, issued the final assessment solely in the name and PAN of the dissolved predecessor without recording a system limitation. Outcome: the final assessment order is void ab initio and the appeal was dismissed. en-us Mon, 16 Mar 2026 00:00:00 +0530 Tue, 14 Jul 2026 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788205 Whether an assessment order dated 30.03.2021 issued in the name of a non existent amalgamating entity is valid: the HC applied precedent distinguishing clerical-name errors curable under assessment procedure from substantive jurisdictional defects and found the latter where the Revenue, though informed of amalgamation before the final order, issued the final assessment solely in the name and PAN of the dissolved predecessor without recording a system limitation. Outcome: the final assessment order is void ab initio and the appeal was dismissed. Case-Laws Income Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788205