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2019 (11) TMI 518 - ITAT DELHIAssessment order in the name of non existent company u/s 153A - scheme of amalgamation adopted - HELD THAT:- Framing order in the name of non-existent entity is not a procedural defect curable under section 292B of the Act or under any other provision of the Act but it is a jurisdictional defect and hence any order passed in the name of non-existing person is void ab initio. See assessee own case [2019 (9) TMI 1285 - ITAT DELHI] - Appeal of the Department dismissed.
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