https://www.taxtmi.com/caselaws?id=331799 The High Court found that issuing a notice and conducting an assessment on a dissolved company raised jurisdictional concerns. The Court held that both the notice and assessment order lacked jurisdiction due to the non-existence of the company. Consequently, the Court granted interim relief by staying the assessment order and restraining further actions by the Revenue. The decision emphasized the importance of adhering to legal procedures and jurisdictional boundaries in tax assessments, ultimately ruling in favor of the petitioners. en-us Wed, 08 Jun 2016 00:00:00 +0530 Fri, 02 Sep 2016 12:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331799 The High Court found that issuing a notice and conducting an assessment on a dissolved company raised jurisdictional concerns. The Court held that both the notice and assessment order lacked jurisdiction due to the non-existence of the company. Consequently, the Court granted interim relief by staying the assessment order and restraining further actions by the Revenue. The decision emphasized the importance of adhering to legal procedures and jurisdictional boundaries in tax assessments, ultimately ruling in favor of the petitioners. Case-Laws Income Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331799