Assessment of non-existing Co. is a ‘substantive illegality’ not a ‘procedural violation’: SC

INCOME TAX : Issuance of jurisdictional notice and assessment order thereafter passed in name of non-existing company i.e. amalgamating company having ceased to exist as a result of approved scheme of amalgamation, is a substantive illegality and not a procedural violation of nature adverted to in section 292B and hence, being without jurisdiction was to be set aside

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000189534/assessment-of-non-existing-co-is-a-‘substantive-illegality’-not-a-‘procedural-violation’-sc.aspx