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 Hon’ble Supreme Court in the case of PCIT vs. Maruti Suzuki India Limited (SC) in civil appeal No. 5409 of 2019 vide order dated 25 July 2...