https://www.taxtmi.com/caselaws?id=457263 ITAT Delhi dismissed revenue appeals against a struck-off company used as conduit for accommodation entries. The company had voluntarily struck off from MCA records, rendering it non-existent. Assessment proceedings were held invalid as revenue failed to revive the company through proper legal channels. The first appellate proceedings were vitiated since appeal was filed by former director lacking authority to represent struck-off entity. Appeals dismissed in limine due to jurisdictional defects, with liberty to parties to revive when circumstances warrant proper revival of company. en-us Mon, 13 May 2024 00:00:00 +0530 Thu, 12 Sep 2024 21:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457263 ITAT Delhi dismissed revenue appeals against a struck-off company used as conduit for accommodation entries. The company had voluntarily struck off from MCA records, rendering it non-existent. Assessment proceedings were held invalid as revenue failed to revive the company through proper legal channels. The first appellate proceedings were vitiated since appeal was filed by former director lacking authority to represent struck-off entity. Appeals dismissed in limine due to jurisdictional defects, with liberty to parties to revive when circumstances warrant proper revival of company. Case-Laws Income Tax Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457263