Assessment Order Invalid if Issued to Non-Existent Entity Post-Merger; Participation Doesn't Cure Illegality. Challenge Allowed.

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....Validity of assessment order passed in the name of non-existent entity - merger - amalgamated company - Mere fact that the assessee has participated in the proceedings before the AO will not cure this substantive illegality and the mere participation of the assessee in the assessment proceedings cannot debar the assessee from challenging the proceedings on this ground as there is no estoppel against law. - AT....