https://www.taxtmi.com/caselaws?id=183545 The ITAT ruled in favor of the appellant, declaring the assessment on the dissolved company as null and void based on legal precedents and the effect of amalgamation on the company's existence. The decision highlighted the legal principle that a dissolved company cannot be subject to assessment under the Income-tax Act. en-us Mon, 26 Sep 2005 00:00:00 +0530 Mon, 13 Jun 2016 18:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183545 The ITAT ruled in favor of the appellant, declaring the assessment on the dissolved company as null and void based on legal precedents and the effect of amalgamation on the company's existence. The decision highlighted the legal principle that a dissolved company cannot be subject to assessment under the Income-tax Act. Case-Laws Income Tax Mon, 26 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183545