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2016 (5) TMI 1435 - DELHI HIGH COURTAssessment in the name of non existent company - scheme of amalgamation adopted - Held that:- In view of the decision of this Court in Spice Infotainment v. CIT (2011 (8) TMI 544 - DELHI HIGH COURT) no substantial question of law arises as held that the framing of assessment against a non-existing entity/person goes to the root of the matter which is not a procedural irregularity but a jurisdictional defect as there cannot be any assessment against a dead person - no procedural irregularity of the nature which could be cured by invoking the provisions of Section 292B - Decided in favour of assessee.
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