ITAT Quashes Assessment Order for Procedural Defects in Merger Case, Upholds Taxpayer's Right to Fair Hearing

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....ITAT allowed the assessee's appeal, finding significant legal defects in the assessment order. Despite clear intimation of company amalgamation and submission of NCLT order, the AO issued notice u/s 143(2) against a non-existent entity. The TPO and AO both ignored repeated communications about the merger, rendering the assessment order legally invalid. The tribunal held that passing a final assessment order against a non-existent corporate entity constitutes a fundamental procedural error, thereby rendering the entire proceedings null and void. The assessment order was consequently set aside due to substantial legal infirmity in the administrative process.....