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<h1>Reassessment of dissolved or insolvent company: tax liabilities held waived and extinguished, special leave petition dismissed.</h1> Reassessment proceedings were challenged against a company that had been dissolved/declared insolvent; the relevant High Court had held that all assessed ... Reassessment proceedings against company dissolved/insolvent - HELD THAT:- No good ground and reason to interfere with the impugned judgment/order passed by the High Court [2025 (7) TMI 907 - GUJARAT HIGH COURT] wherein held all tax liabilities, assessed and unassessed under the Income Tax Act, 1961 “shall stand waived and extinguished”. The special leave petition is, accordingly, dismissed. Outcome: Special Leave Petition dismissed [No detailed order].
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