https://www.taxtmi.com/caselaws?id=767491 Gujarat HC quashed reassessment notice and order issued under Section 148A against a dissolved partnership firm. The AO issued notice in the firm's name despite its dissolution from April 1, 2017. The court held that reassessment proceedings cannot be validly initiated against a dissolved entity, particularly when dissolution information was provided to the AO. Following Supreme Court precedent in Maruti Suzuki Limited, the impugned notice and order were set aside, deciding in favor of the assessee. en-us Tue, 11 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767491 Gujarat HC quashed reassessment notice and order issued under Section 148A against a dissolved partnership firm. The AO issued notice in the firm's name despite its dissolution from April 1, 2017. The court held that reassessment proceedings cannot be validly initiated against a dissolved entity, particularly when dissolution information was provided to the AO. Following Supreme Court precedent in Maruti Suzuki Limited, the impugned notice and order were set aside, deciding in favor of the assessee. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767491