Assessment Order Against Merged Non-Existent Company Deemed Unsustainable; Jurisdictional Infirmity Not Rectifiable u/s 292B.

Passing of order of assessment in non existing company - merger of company - assessment framed by the AO against a non existent entity despite being informed vide several communications is not sustainable - it is not curable u/s 292B being jurisdictional legal infirmity which goes to the root of the matter .....

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