Notice u/s 148 issued when company was dissolved by ROC was invalid ab initio
October 3, 2021
Income Tax, ITAT
Notice u/s 148 for reassessment proceedings issued when the company was no longer in existence and was dissolved by the orders of the Registrar of the Companies was invalid – ITAT ABCAUS Case Law CitationABCAUS 3553 (2021) (10) ITAT Important case law relied referred:National Thermal Power Co. Ltd. …