https://www.taxtmi.com/caselaws?id=785072 Validity of reassessment proceedings against a dissolved company and the right of a major shareholder to file representations were considered. The assessing officer had issued notices and orders in respect of the erstwhile company but did not treat replies filed by the shareholder as replies by the noticee; this non-consideration was justified procedurally, yet the shareholder has a substantive right to file and have representations considered because potential tax or penal liability may affect it. The assessing officer is directed to consider a fresh physical reply/representation filed within ten days, and reassessment orders issued without considering the shareholder's stand are set aside. en-us Thu, 08 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785072 Validity of reassessment proceedings against a dissolved company and the right of a major shareholder to file representations were considered. The assessing officer had issued notices and orders in respect of the erstwhile company but did not treat replies filed by the shareholder as replies by the noticee; this non-consideration was justified procedurally, yet the shareholder has a substantive right to file and have representations considered because potential tax or penal liability may affect it. The assessing officer is directed to consider a fresh physical reply/representation filed within ten days, and reassessment orders issued without considering the shareholder's stand are set aside. Case-Laws Income Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785072