https://www.taxtmi.com/caselaws?id=789656 An assessment framed in the name of an amalgamating company after its merger with a successor entity is void ab initio where the assessee had ceased to exist under a High Court-approved scheme. The defect is jurisdictional, and the fact that the tax authority was informed of the amalgamation during remand proceedings did not validate the order passed in the non-existent entity's name. Continuation of proceedings or reliance on curative provisions does not cure an assessment made against a dead person in law. The assessment order was therefore invalid and set aside in favour of the assessee. en-us Thu, 09 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789656 An assessment framed in the name of an amalgamating company after its merger with a successor entity is void ab initio where the assessee had ceased to exist under a High Court-approved scheme. The defect is jurisdictional, and the fact that the tax authority was informed of the amalgamation during remand proceedings did not validate the order passed in the non-existent entity's name. Continuation of proceedings or reliance on curative provisions does not cure an assessment made against a dead person in law. The assessment order was therefore invalid and set aside in favour of the assessee. Case-Laws Income Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789656