https://www.taxtmi.com/caselaws?id=178031 The Tribunal determined that the assessment against H.P. India was null and void due to the company's dissolution as of 01.04.2003, rendering the assessment made on 25.02.2005 invalid and subsequently cancelled. Section 292B was deemed inapplicable as the issue was substantive, not procedural. Other issues, including jurisdiction and succession under Section 170, were not addressed, as the non-existence of the company was decisive in resolving the appeal. The Tribunal emphasized that appropriate proceedings should be initiated against the correct entity in accordance with the law. en-us Fri, 28 Apr 2006 00:00:00 +0530 Tue, 16 Apr 2024 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178031 The Tribunal determined that the assessment against H.P. India was null and void due to the company's dissolution as of 01.04.2003, rendering the assessment made on 25.02.2005 invalid and subsequently cancelled. Section 292B was deemed inapplicable as the issue was substantive, not procedural. Other issues, including jurisdiction and succession under Section 170, were not addressed, as the non-existence of the company was decisive in resolving the appeal. The Tribunal emphasized that appropriate proceedings should be initiated against the correct entity in accordance with the law. Case-Laws Income Tax Fri, 28 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178031