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2024 (1) TMI 360 - AT - Income TaxValidity of Assessment framed in the name of non-existing entity - assessee company has merged and amalgamated vide order passed by the Hon’ble Calcutta High Court - HELD THAT:- As relying on Marshall Sons & Co. [1996 (11) TMI 6 - SUPREME COURT] and Maruti Suzuki [2019 (7) TMI 1449 - SUPREME COURT] assessment order passed by the AO in the name of non-existing entity is nullity and void ab initio. Accordingly we quash the assessment order. Thus the additional ground raised by the assessee is allowed.
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