https://www.taxtmi.com/caselaws?id=468055 Assessment and reassessment proceedings initiated or completed in the name of an amalgamating company are without jurisdiction after its sanctioned amalgamation, because the company is dissolved without winding up and ceases to exist in law. Where tax authorities have been informed of the amalgamation and acknowledge the jurisdictional transfer, they cannot continue to treat the dissolved entity as a live assessee. The principle applied distinguishes situations where departmental knowledge and the conduct of the successor entity may otherwise affect the validity of proceedings. An order issued in the name of the non-existent amalgamating company is void from inception and liable to be quashed. en-us Mon, 17 Feb 2025 00:00:00 +0530 Tue, 14 Apr 2026 15:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468055 Assessment and reassessment proceedings initiated or completed in the name of an amalgamating company are without jurisdiction after its sanctioned amalgamation, because the company is dissolved without winding up and ceases to exist in law. Where tax authorities have been informed of the amalgamation and acknowledge the jurisdictional transfer, they cannot continue to treat the dissolved entity as a live assessee. The principle applied distinguishes situations where departmental knowledge and the conduct of the successor entity may otherwise affect the validity of proceedings. An order issued in the name of the non-existent amalgamating company is void from inception and liable to be quashed. Case-Laws Income Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468055