November 20, 2025

Assessment Order Void When Issued to Non-Existent Merged Entity: ITAT Mumbai

IntelME Verdict

Precedent Setting

TL;DR

ITAT Mumbai rules that income tax orders to non-existent merged entities are void; assessments must be in the name of surviving entity for legal validity.

Analysis

The ITAT Mumbai's ruling establishes a precedent that income tax assessments to non-existent merged entities are void. Legal professionals must ensure assessments are in the name of surviving entities for validity, impacting tax proceedings, procedural adherence, and safeguarding taxpayer rights.

Source

TaxGuru Legal (India)↗