Held that the order of assessment framed in the name of a non-existent entity after it had ceased to be a subsisting, entity was ab initio void and therefore, null in the eyes of law. (AY. 2008-09)
Infosys Bpm Ltd. v. JCIT (2021) 91 ITR 12 (SN) (Bang.)(Trib.)
S. 143(3) : Assessment-Amalgamation-Order of assessment framed in name of non-existent entity after it ceases to be a subsisting entity-Ab initio void.