Assessment order passed in the name of non-existent entity is invalid

Motorola Solutions India Pvt. Ltd Vs ACIT (ITAT Delhi) ITAT Delhi held that assessment order passed in the name of non-existent entity is equivalent to passing an order in the name of dead person, hence, is invalid. Facts- The assessee submitted that by virtue of an order dated 30th March 2006 passed by the Hon’ble High Court of Punjab & Haryana, M/s. Motorola India Pvt. Ltd., as the then it was, merged with M/s. Motorola Solutions India Pvt Ltd., the present assessee. The amalgamation was made effective from 01.04.2005 and the fact of amalgamation of M/s. Motorola India Electronics Pvt....