Assessment against a non-existent entity is nullity in the eyes of law

Vertex Customer Management India Pvt. Ltd. Vs DCIT (ITAT Delhi)

Conclusion: Framing of an assessment against a non-existent amalgamating entity was not procedural irregularity but a jurisdictional defect not covered under section 292B, therefore, assessment made by AO was nullity in the eyes of law and the same was liable to be quashed.

Held: The issue arose for consideration was AO on  being intimated/informed of the fact of amalgamation still the AO cho

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