https://www.taxtmi.com/caselaws?id=800478 Orders under section 201 issued in the name of an amalgamating company after it has ceased to exist under an approved amalgamation scheme are jurisdictionally invalid where the Revenue received timely notice of the amalgamation. Issuing a show-cause notice to the amalgamated company does not cure a final order addressed to, carrying the tax-deduction account number of, and served on the non-existent entity. The defect is not merely procedural: an order against the ceased entity is void ab initio. Principles concerning curable notice defects or delayed intimation do not apply where prior intimation was given. en-us Fri, 25 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800478 Orders under section 201 issued in the name of an amalgamating company after it has ceased to exist under an approved amalgamation scheme are jurisdictionally invalid where the Revenue received timely notice of the amalgamation. Issuing a show-cause notice to the amalgamated company does not cure a final order addressed to, carrying the tax-deduction account number of, and served on the non-existent entity. The defect is not merely procedural: an order against the ceased entity is void ab initio. Principles concerning curable notice defects or delayed intimation do not apply where prior intimation was given. Case-Laws Income Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800478