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        Case ID :
        Income Tax

        A reopening notice issued under section 148 in the name of a...

        Reassessment against a struck-off company is void: notice to a non-existent entity cannot sustain jurisdiction

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                A reopening notice issued under section 148 in the name of a company already struck off from the register is invalid because jurisdiction cannot be assumed over a non-existent entity. Participation by an ex-director does not cure the defect, and the consequential reassessment order under section 144 read with section 147 falls with the invalid notice. Section 250 of the Companies Act, 2013 did not assist the Revenue because no subsisting liability or obligation of the struck-off company remained on the date of reopening. The notice and reassessment were quashed.
                                Note: It is a system-generated summary and is for quick reference only.
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