Held that in spite of that, the Assessing Officer had proceeded with the assessment proceedings in the case of the assessee and finalised the assessment under section 153C by order dated December 26, 2018. The order in the case of the assessee is not sustainable in the eyes of law since the company was not in existence at that material point of time at all. The assessment proceedings were not maintainable as the assessment order suffered from jurisdictional error. The order having admittedly being issued in the name of a non-existent company the entire proceedings were vitiated and the entire assessment proceedings initiated against the assessee  were quashed.(AY.2012-13 to 2014-15)