https://www.taxtmi.com/caselaws?id=469528 An assessment framed in the name of a firm that had already been dissolved and ceased to exist was held void ab initio. The assessee showed that the business had been carried on only as a proprietorship in the individual proprietor's name, that the assessing authority had been informed of the dissolution, and that the assessment was nevertheless made in the firm's status. Continued activation of the PAN on the departmental system did not cure the defect, because an assessment on a non-existent entity goes to the root of the proceedings and is invalid in law. en-us Fri, 07 Mar 2025 00:00:00 +0530 Sat, 20 Jun 2026 21:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469528 An assessment framed in the name of a firm that had already been dissolved and ceased to exist was held void ab initio. The assessee showed that the business had been carried on only as a proprietorship in the individual proprietor's name, that the assessing authority had been informed of the dissolution, and that the assessment was nevertheless made in the firm's status. Continued activation of the PAN on the departmental system did not cure the defect, because an assessment on a non-existent entity goes to the root of the proceedings and is invalid in law. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469528