Assessment Orders Passed in Name of Non-Existent Entities Post-Amalgamation Held Void Ab Initio – Reliance Industries Limited vs. Commissioner of Income Tax. Jurisdictional Ground Raised After Three Decades Upheld – Supreme Court Precedents on Amalgamation Applied...
Jurisdictional Issue:– Assessment orders passed against non-existent entities post-amalgamation are void ab initio, as the entities cease to exist and cannot be considered “persons” under Sectio...





