https://www.taxtmi.com/caselaws?id=797550 Assessment issued and completed in the name of an amalgamating bank after its merger is jurisdictionally invalid where the Assessing Officer knew that the bank had ceased to exist. Such invalidity is not a procedural defect curable under Section 292B, and the successor entity's participation cannot validate proceedings against a non-existent entity. The assessment is therefore void from inception and liable to be quashed. en-us Mon, 17 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797550 Assessment issued and completed in the name of an amalgamating bank after its merger is jurisdictionally invalid where the Assessing Officer knew that the bank had ceased to exist. Such invalidity is not a procedural defect curable under Section 292B, and the successor entity's participation cannot validate proceedings against a non-existent entity. The assessment is therefore void from inception and liable to be quashed. Case-Laws Income Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797550