Held that the issuance of an assessment order against a non-existent entity was a substantive illegality going to the root of the jurisdiction of the Assessing Officer. It could not be cured by section 292B, which only addresses procedural errors. Once the draft order was found to be vitiated for being passed in the name of a non-existent entity, mere reference to the correct name in the DRP order or final assessment order would not cure the foundational illegality, and thus, the draft assessment order would be void-ab-initio.(AY. 2012-13)