Reassessment Against Non-Existent Entity Void: Bombay HC

The Bombay High Court quashed an income-tax reassessment notice issued to an entity that had ceased to exist due to amalgamation. The court reaffirmed that issuing notices to non-existent entities is a jurisdictional defect that cannot be cured. The judgment reinforces settled law that tax authorities must verify corporate existence before issuing reassessment notices, failing which proceedings become void.