Case Law Analysis
|Delhi High Court
Assessment Order in Name of Non-Existent Amalgamating Entity Void Ab Initio | Section 292B IT Act No Cure for Jurisdictional Defect : Delhi HC
Delhi High Court rules that an income tax assessment order issued in the name of an amalgamating entity post-merger is void from the outset, even if caused by an ITBA system glitch. The court held that Section 292B of the Income Tax Act cannot remedy such a jurisdictional defect, reinforcing the precedent that procedural compliance is non-negotiable in tax assessments.