https://www.taxtmi.com/caselaws?id=793223 Assessment and DRP directions issued in the name of an amalgamated company that had ceased to exist after merger were void for want of jurisdiction. The record showed that the merger and subsequent name change had been intimated to the departmental authorities, yet the impugned orders were still passed in the name of the erstwhile entity. Applying the settled principle that proceedings against a non-existent company are invalid, the defect went to the root of the matter. The assessment order and DRP directions were set aside, and the other transfer pricing and penalty grounds became academic. en-us Fri, 29 May 2026 00:00:00 +0530 Thu, 11 Jun 2026 08:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793223 Assessment and DRP directions issued in the name of an amalgamated company that had ceased to exist after merger were void for want of jurisdiction. The record showed that the merger and subsequent name change had been intimated to the departmental authorities, yet the impugned orders were still passed in the name of the erstwhile entity. Applying the settled principle that proceedings against a non-existent company are invalid, the defect went to the root of the matter. The assessment order and DRP directions were set aside, and the other transfer pricing and penalty grounds became academic. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793223