The High Court of Delhi has dismissed an appeal filed by the Principal Commissioner of Income Tax against Boeing India Pvt. Ltd., affirming that an assessment order passed in the name of a non-existent amalgamating entity is a substantive illegality that cannot be cured under Section 292B of the Income Tax Act, 1961. A Division
Assessment Order Against Non-Existent Entity Void Ab Initio Despite ‘Technical Glitch’ Plea: Delhi High Court Dismisses Revenue’s Appeal
