https://www.taxtmi.com/caselaws?id=764745 ITAT Ahmedabad held that reassessment proceedings against a struck-off company are void ab initio. The company had been struck off prior to issuance of notice under section 148 of Income Tax Act, 1961 dated 30.03.2017, and remained a dead entity for over 20 years without revival by Revenue. Since notices issued to dead entities are null and void, the entire assessment proceedings were deemed bad in law. The assessee's appeal was allowed. en-us Wed, 15 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 08:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764745 ITAT Ahmedabad held that reassessment proceedings against a struck-off company are void ab initio. The company had been struck off prior to issuance of notice under section 148 of Income Tax Act, 1961 dated 30.03.2017, and remained a dead entity for over 20 years without revival by Revenue. Since notices issued to dead entities are null and void, the entire assessment proceedings were deemed bad in law. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764745