https://www.taxtmi.com/caselaws?id=795422 An assessment order issued in the name of an amalgamating bank after it ceased to exist, despite prior notice of the amalgamation to the Assessing Officer, is treated as void from inception. Assessment of a dissolved or non-existent juridical person is a jurisdictional defect rather than a procedural irregularity, and cannot be cured under Section 292B. The successor bank's participation in assessment proceedings does not create an estoppel against the legal invalidity of an order made against the non-existent transferor entity. en-us Thu, 18 Jun 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795422 An assessment order issued in the name of an amalgamating bank after it ceased to exist, despite prior notice of the amalgamation to the Assessing Officer, is treated as void from inception. Assessment of a dissolved or non-existent juridical person is a jurisdictional defect rather than a procedural irregularity, and cannot be cured under Section 292B. The successor bank's participation in assessment proceedings does not create an estoppel against the legal invalidity of an order made against the non-existent transferor entity. Case-Laws Income Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795422