https://www.taxtmi.com/highlights?id=54232 Reassessment against company not in existence - assessment of income in the year of discontinuance or even after discontinuance - Tribunal committed an error in not specifying as to what would be the relevant time in the case on hand. Our answer would be, the relevant time would be when the Company was in existence during the assessment year 2000-01, that alone would be the relevant time and the relevant year for the assessee's case. - HC en-us Sat, 01 Aug 2020 15:14:54 +0530 Sat, 01 Aug 2020 15:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54232 Reassessment against company not in existence - assessment of income in the year of discontinuance or even after discontinuance - Tribunal committed an error in not specifying as to what would be the relevant time in the case on hand. Our answer would be, the relevant time would be when the Company was in existence during the assessment year 2000-01, that alone would be the relevant time and the relevant year for the assessee's case. - HC Highlights Income Tax Sat, 01 Aug 2020 15:14:54 +0530 https://www.taxtmi.com/highlights?id=54232