https://www.taxtmi.com/caselaws?id=376682 An income-tax appeal does not become infructuous merely because the assessee-company has been struck off and dissolved. The Supreme Court noted that the High Court had not considered the statutory scheme governing liability of a dissolved or discontinued company under the Income-tax Act and the Companies Act, and therefore could not treat the appeal as automatically spent. The matter had to be decided on merits in light of those provisions, and the High Court's order was set aside with the case remanded for fresh consideration. en-us Tue, 12 Mar 2019 00:00:00 +0530 Fri, 25 Nov 2022 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376682 An income-tax appeal does not become infructuous merely because the assessee-company has been struck off and dissolved. The Supreme Court noted that the High Court had not considered the statutory scheme governing liability of a dissolved or discontinued company under the Income-tax Act and the Companies Act, and therefore could not treat the appeal as automatically spent. The matter had to be decided on merits in light of those provisions, and the High Court's order was set aside with the case remanded for fresh consideration. Case-Laws Income Tax Tue, 12 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376682