Assessment order passed on amalgamating company after dissolution is invalid

Infosys BPM Limited Vs JCIT (ITAT Bangalore) Order of assessment framed in the name of a non non­existent entity after it ceased to be a subsisting entity, was ab-initio initio void and therefore, null in the eyes of law. On similar facts and circumstances of the case and law applicable, the ITAT, Bangalore bench in ACIT v iGate Infrastructure Management Services Ltd ITA No. 1128/Bang/2015 dt. 4.12.2015 held that assessment order passed by the Income tax authorities in Delhi, after change in registered office of the company from Delhi to Bangalore, is without jurisdiction and bad in law. In v...