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TMI Blog2014 (9) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... which has been amalgamated with another company and stands dissolved is null and void; assessment framed in the name of a non- existing entity is a jurisdictional defect and not merely a procedural irregularity of the nature which can be cured by invoking the provisions of s.292B. In the present case also the amalgamation took place vide the order of the Hon'ble Calcutta High Court dated 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal under section 260A of the Income Tax Act has been preferred against the order dated 10th January, 2014 passed by the Income Tax Appellate Tribunal 'C' Bench, Kolkata in ITA No. 570/Kol/2011 for the assessment year 2006-2007 on the following question : Whether on the facts and in the circumstances of the case, the Tribunal was justified in law to allow the appeal of the assessee by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. vs. CIT (2012) 247 CTR (Del) 500, wherein it is held that assessment in the name of the company which has been amalgamated with another company and stands dissolved is null and void; assessment framed in the name of a non- existing entity is a jurisdictional defect and not merely a procedural irregularity of the nature which can be cured by invoking the provisions of s.292B. In the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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