https://www.taxtmi.com/caselaws?id=311176 The Tribunal dismissed the appeal filed by the Income Tax Officer, upholding the CIT (A)'s decision to quash the assessment order issued to a non-existing company. The Tribunal determined that the notice under Section 148 of the Income-tax Act was invalid as it was addressed to a dissolved entity. The Tribunal distinguished this case from a similar precedent by considering the specific circumstances of the company's dissolution since 2011. The decision was further supported by the Supreme Court's ruling in a related case, affirming the invalidity of the notice to a non-existent company. en-us Tue, 12 Jul 2022 00:00:00 +0530 Mon, 11 Dec 2023 19:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311176 The Tribunal dismissed the appeal filed by the Income Tax Officer, upholding the CIT (A)'s decision to quash the assessment order issued to a non-existing company. The Tribunal determined that the notice under Section 148 of the Income-tax Act was invalid as it was addressed to a dissolved entity. The Tribunal distinguished this case from a similar precedent by considering the specific circumstances of the company's dissolution since 2011. The decision was further supported by the Supreme Court's ruling in a related case, affirming the invalidity of the notice to a non-existent company. Case-Laws Income Tax Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311176