https://www.taxtmi.com/caselaws?id=444180 The Court quashed the assessment order against a struck-off company for AY 2015-16, emphasizing the need to revive the company before initiating assessment proceedings. The respondent was directed to follow the proper procedure by reviving the company through the NCLT under the Companies Act before re-initiating proceedings under the Income Tax Act. The Writ Petition was allowed, and the assessment order was annulled. en-us Tue, 03 Oct 2023 00:00:00 +0530 Thu, 12 Oct 2023 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444180 The Court quashed the assessment order against a struck-off company for AY 2015-16, emphasizing the need to revive the company before initiating assessment proceedings. The respondent was directed to follow the proper procedure by reviving the company through the NCLT under the Companies Act before re-initiating proceedings under the Income Tax Act. The Writ Petition was allowed, and the assessment order was annulled. Case-Laws Income Tax Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444180