https://www.taxtmi.com/caselaws?id=752744 An assessment framed in the name of a company already struck off from the Registrar of Companies is jurisdictionally defective and cannot be sustained. Where the record shows that the Assessing Officer knew of the striking off during the pendency of the proceedings, the assessment against the non-existent entity remains invalid. The proceedings were quashed as having been initiated and completed against a company that no longer existed in law, and the Revenue's appeals failed. en-us Wed, 15 May 2024 00:00:00 +0530 Fri, 17 May 2024 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752744 An assessment framed in the name of a company already struck off from the Registrar of Companies is jurisdictionally defective and cannot be sustained. Where the record shows that the Assessing Officer knew of the striking off during the pendency of the proceedings, the assessment against the non-existent entity remains invalid. The proceedings were quashed as having been initiated and completed against a company that no longer existed in law, and the Revenue's appeals failed. Case-Laws Income Tax Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752744