Where the assessee had informed the department of an amalgamation and requested the assessment order be passed in the name of the surviving entity, the High Court held that an order subsequently passed in the name of the non-existent amalgamating company was without jurisdiction. Affirming the Tribunal’s decision, the Court ruled this was a jurisdictional defect, not a procedural one, and thus could not be cured by Section 292B, even if the assessee had participated in the proceedings. Order of Tribunal affirmed.