2015 (5) TMI 614 - KARNATAKA HIGH COURT

Proceeding against a non-existing company - Held that:- The proceedings had been initiated against a non-existing company/SSS Limited even after the amalgamation of the said company with M/s Intel Technology India Pvt. Ltd.. We do not see any good ground to differ with the said judgment of the Delhi High Court in Spice Infotainment Ltd. v. CIT [2011 (8) TMI 544 - DELHI HIGH COURT] wherein held that the framing of assessment against the non-existing entity/person goes to the root of the matter which is not a procedural irregularity, but, a jurisdictional defect and as there cannot be any assessment against the dead person.- Decided in favour of the assessee.