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2018 (5) TMI 708 - AT - Income TaxAssessments framed u/s 153A - assessment in the name of non-existent amalgamating company - Held that:- No hesitation in holding that the framing of assessments against a non- existing entity/person goes to the very root of the matter and is a jurisdictional defect as there cannot be any assessment against a 'dead person'. Accordingly, the impugned assessments are bad in law and are liable to be quashed being void ab initio. We observe that 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 their Lordships have 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 - assessments in the name of nonexistent amalgamating company being jurisdictional defect are not sustainable and, therefore, we quash the same. - Decided in favour of assessee.
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