The Assessee (amalgamating company) had amalgamated with TAIL (amalgamated company) with effect from April 1, 2007 pursuant to an order of the Hon’ble Delhi High Court and ceased to exist with effect from the said date. The reassessment proceedings were initiated and completed by the  AO on the amalgamating company. The Revenue had filed appeals before the Tribunal on merits against the order of the CIT(A) deleting the addition made by the  AO in the reassessment proceedings. Before the Tribunal The Assessee, vide an application made under Rule 27 of the Income-tax Appellate Tribunal Rules, 1963 contended that the assessment order passed u/s 143(3) r.w. s. 147 of the Act was passed against a non-existent entity and hence was invalid and without jurisdiction. The Tribunal noticed that the Assessee had brought the fact of amalgamation to the knowledge of the  AO when the notice u/s 148 was issued to the Assessee. Thereafter, it was incumbent on the income-tax authorities to substitute the successor in place of the ‘dead person’. However, the AO proceeded to frame the assessment in the name of KN Guruswamy Oil Mills Limited (amalgamating company) which was clearly void. It was a defect which cannot be treated as procedural and mere participation by the Assessee had no effect as there can be no estoppel against law. The Tribunal held that provisions of s. 292B of the Act were inapplicable to the present facts because framing of assessment against a non-existent entity/person goes to the root of the matter which was not a procedural irregularity but a jurisdictional defect as there would not be any assessment against a ‘dead person’. Accordingly, the assessment order framed in the name of a non-existing person was quashed. (AY. 2004-05, 2005-06)