Assessment Error Due to Non-Existent Entity After Merger is Curable u/s 292B of Income Tax Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of assessment against non existent entity - curable defect u/s 292B - scheme of merger adopted - If the letter has not been filed before the AO during the assessment proceeding, in those circumstances the AO cannot be faulted for passing assessment order.....