Tax Assessment Invalid: Order Against Non-Existent Company Post-Amalgamation Has No Legal Standing.

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....Validity of assessment against non existent company - amalgamation proceedings concluded - the assessment order passed on a non-existent Company is bad in law, inasmuch as, on the date of passing of the assessment order, the respondent company was not in existence, and as such no any liability can be fastened on a non-existent entity. - HC....