https://www.taxtmi.com/caselaws?id=196792 The Appeals were dismissed by the Appellate Tribunal, following the ITAT's decision to quash the assessments for AYs 2003-04 to 2008-09 as impermissible on dissolved companies. The Jurisdictional High Court upheld this ruling, affirming that assessments on non-existent entities are void under the Income Tax Act. As the Department's appeals became moot due to the nullity of the assessments, all six appeals by the Revenue were dismissed. The legal principle established by judicial precedents regarding assessments on dissolved companies led to the dismissal of the Revenue's appeals against the CIT(A) orders. en-us Wed, 29 Mar 2017 00:00:00 +0530 Thu, 14 Dec 2017 21:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196792 The Appeals were dismissed by the Appellate Tribunal, following the ITAT's decision to quash the assessments for AYs 2003-04 to 2008-09 as impermissible on dissolved companies. The Jurisdictional High Court upheld this ruling, affirming that assessments on non-existent entities are void under the Income Tax Act. As the Department's appeals became moot due to the nullity of the assessments, all six appeals by the Revenue were dismissed. The legal principle established by judicial precedents regarding assessments on dissolved companies led to the dismissal of the Revenue's appeals against the CIT(A) orders. Case-Laws Income Tax Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196792