“HCL Infosystems Ltd” Non Existent Entity Void

The Delhi ITAT reiterates a settled but frequently litigated principle, that jurisdictional defects arising from proceedings against non-existent entities cannot be cured by procedural provisions. 

Where an entity ceases to exist pursuant to amalgamation, any assessment order passed in its name is a nullity in law. The Tribunal emphasises that even participation by the successor entity or issuance of notices does not validate such proceedings. 

Drawing strength from binding Supreme Court precedent, the order decisively quashes the assessment without entering intomerits, reaffirming strict jurisdictional discipline in income-tax proceedings.