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82. It is by now well settled in law that any notice or order issued in the name of nonexistent entity which has since stood merged/ amalgamated / dissolved is ab initio void and bad in law. Once it is found that the notice assuming jurisdiction is issued in the name of a non-existent entity, then the assessment framed consequent thereto, is non-est in the eyes of law. In this case, the mandatory notice to scrutinize the assessment of the amalgamated company (appointed date of amalgamation dated w.e.f. 01.04.2015) u/s. 143(2) of the Act was issued on 05.10.2018 in the name of the already amalgamated company/non-existing entity [M/s IQCIPL] was void ab initio and therefore, the AO usurped without jurisdiction to assess the non-existing entity (M/s. IQCIPL). So the framing of assessment u/s. 143(3) of the Act without assuming valid jurisdiction is null in the eyes of law. It is settled law that the issuance of mandatory notice in the name of a non-existent entity is an incurable defect and cannot be treated as a procedural irregularity and section 292BB of the Act cannot come to the rescue of revenue. Instead it is a jurisdictional defect which renders the proceedings / assessment non-est in the eyes of law. This legal proposition finds support in the judgments of the Hon'ble Supreme court in the case of M/s. Saraswati Industrial Syndicate Vs. CIT (1990) 186 ITR 278 (SC) and M/s. Spice Infotainment Ltd. Vs. CIT (2012) 247 CTR 500 (Del) which decision was upheld by the Hon'ble Supreme Court. We therefore find that notice issued by the AO u/s 143(2) of the Act in the name of the non-existing entity M/s. IQCIPL rendered the assessment order dated 31.12.2018 to be a nullity in the eyes of law. The relevant findings of the Hon'ble Supreme Court in the case of Saraswati Industrial Syndicate Ltd. Vs. CIT (supra) is reproduced hereunder: