https://www.taxtmi.com/caselaws?id=468055 Once a duly sanctioned amalgamation takes effect and the amalgamating company is dissolved without winding up, it ceases to exist in law. Assessment or reassessment proceedings initiated or framed in the name of that non-existent entity are without jurisdiction and void ab initio. Where the revenue has already been informed of the amalgamation and acknowledged the jurisdictional transfer, it cannot continue to treat the dissolved company as a live assessee. The article distinguishes Mahagun Realtors on its facts and reaffirms that proceedings against a non-existent amalgamating company cannot be sustained. en-us Mon, 17 Feb 2025 00:00:00 +0530 Tue, 14 Apr 2026 21:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468055 Once a duly sanctioned amalgamation takes effect and the amalgamating company is dissolved without winding up, it ceases to exist in law. Assessment or reassessment proceedings initiated or framed in the name of that non-existent entity are without jurisdiction and void ab initio. Where the revenue has already been informed of the amalgamation and acknowledged the jurisdictional transfer, it cannot continue to treat the dissolved company as a live assessee. The article distinguishes Mahagun Realtors on its facts and reaffirms that proceedings against a non-existent amalgamating company cannot be sustained. Case-Laws Income Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468055