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2017 (5) TMI 1663 - AT - Income TaxAssessment against non-existent amalgamating company - Assessment against company ceased to exist and non-existent - scheme of amalgamation conceived - jurisdictional defect - procedural irregularity curable u/s 292B - HELD THAT:- No hesitation in holding that the framing of assessment against a non- existing entity/person goes to the root of the matter and is a jurisdictional defect as there cannot be any assessment against a 'dead person'. Accordingly, the impugned assessment is bad in law and is liable to be quashed being void ab initio. The facts of the present case are quite similar to the facts of the case in Spice Entertainment (2011 (8) TMI 544 - DELHI HIGH COURT), wherein as held that framing of assessment against non-existent entity/person goes to the root of the validity of the assessment which is not a procedural irregularity curable u/s 292B or under any other provision of the Act but it is a jurisdictional defect because there cannot be framing of any assessment order against a dead person or entity which is non-existent on the date of framing/passing assessment order. Thus hold that the assessment in the name of nonexistent amalgamating company having jurisdictional defect is not sustainable and therefore, we quash the same. - Decided in favour of assessee.
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