The Hon’ble Tribunal quashed the assessment order passed by the AO in the name of a non-existent entity, following the principles laid down by the Supreme Court in similar cases. The judgement held that the amalgamation of the assessee company with another company resulted in the cessation of the assessee company as a person under section 2(31) of the Act, and hence it could not be subjected to assessment proceedings or an order of assessment. The judgement rejected the argument of the revenue that the assessee company had participated in the proceedings and hence could not raise the issue of its non-existence, as it was a substantive illegality and not a procedural violation. Order is invalid.  (AY.2011-12)