Assessment against a struck-off company is void when initiated in the name of a non-existent entity.

An assessment framed in the name of a company already struck off from the Registrar of Companies is jurisdictionally defective and cannot be sustained. Where the record shows that the Assessing Officer knew of the striking off during the pendency of the proceedings, the assessment against the non-existent entity remains invalid. The proceedings were quashed as having been initiated and completed against a company that no longer existed in law, and the Revenue's appeals failed.

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Issues: Whether an assessment order passed in the name of a company whose name had already been struck off from the records of the Registrar of Companies was legally sustainable.

Analysis: The company had been struck off before the assessment order was passed. The record also showed that the Assessing Officer was aware of the striking off during the pendency of the proceedings. An assessment framed against a non-existing entity suffers from a jurisdictional defect and cannot be sustained in law.

Conclusion: The assessment proceedings were quashed as being initiated and completed in the name of a non-existent company. The cross objections were allowed and the Revenue appeals were dismissed.

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