Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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.
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.
TaxTMI 
of 4796
Join Channel
TaxTMI 
