Assessment in the name of non-existent entity was void-ab-initio

Tata Chemicals Limited Vs JCIT (ITAT Mumbai)

Conclusion: Since the final assessment orders after amalgamation was passed in the name of non-existent company by the AO, the same was bad in law and therefore, set aside.

Held: Assessee was a non-existent company and merged with Tata Chemicals Limited as on 01.04.2000. AO made the assessment after the merger in the name of a non-existent company.  It was held the issue was squarely covered by the decision of

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