https://www.taxtmi.com/caselaws?id=798823 Assessment issued in the name of an amalgamating company that had ceased to exist is void from inception where the Revenue received prior written intimation and supporting amalgamation orders. Knowledge recorded in the case file remains attributable to the Revenue despite a later jurisdictional transfer. Section 292B cannot cure this defect because assessment of a non-existent entity, despite that knowledge, is a fundamental jurisdictional failure rather than a procedural irregularity. The position differs where amalgamation was suppressed or proceedings were substantively conducted against the amalgamated entity. en-us Wed, 09 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798823 Assessment issued in the name of an amalgamating company that had ceased to exist is void from inception where the Revenue received prior written intimation and supporting amalgamation orders. Knowledge recorded in the case file remains attributable to the Revenue despite a later jurisdictional transfer. Section 292B cannot cure this defect because assessment of a non-existent entity, despite that knowledge, is a fundamental jurisdictional failure rather than a procedural irregularity. The position differs where amalgamation was suppressed or proceedings were substantively conducted against the amalgamated entity. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798823