https://www.taxtmi.com/caselaws?id=799290 Assessment under section 143(3) must be made in the name of an assessee that exists when the order is passed. Where a partnership firm converts into a private limited company and the Assessing Officer is informed before assessment, the firm ceases to be an assessable entity. An assessment subsequently issued in the former firm's name is void because settled principles prohibit assessment of a non-existent entity. The resulting assessment order is liable to be quashed. en-us Wed, 19 Aug 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799290 Assessment under section 143(3) must be made in the name of an assessee that exists when the order is passed. Where a partnership firm converts into a private limited company and the Assessing Officer is informed before assessment, the firm ceases to be an assessable entity. An assessment subsequently issued in the former firm's name is void because settled principles prohibit assessment of a non-existent entity. The resulting assessment order is liable to be quashed. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799290