Assessment in the name of company dissolved - Whether a procedural defect or mistake curable under Section 292B? -HELD THAT:- Having examined the facts of the case, the judgment of Skylight Hospitality LLP [2018 (2) TMI 1093 - DELHI HIGH COURT], Spice Infotainment Ltd.[2011 (8) TMI 544 - DELHI HIGH COURT] and Maruti Suzuki India Ltd. [2017 (7) TMI 1045 - ITAT DELHI] and Mahagun Realtors Pvt. Ltd. [2022 (4) TMI 347 - SUPREME COURT] since the Assessing Officer is in know of the dissolution of the company as established from the Assessment Order itself, we hereby affirm the decision of the ld. CIT(A) quashing the Assessment Orders. Appeals of the Revenue are dismissed.