Appeal Dismissed: Invalid Assessment Order Against Dissolved Company

The High Court of Delhi dismissed the appeal, upholding the Tribunal's decision that an assessment order against a dissolved company was invalid under Section 560 of the Companies Act. No substantial question of law was found.

---

---

The High Court of Delhi held that an assessment order against a company that had been dissolved and struck off the register of companies under Section 560 of the Companies Act was not valid. The Tribunal's decision was deemed valid and in accordance with the law. No substantial question of law arose, and the appeal was dismissed.

---