https://www.taxtmi.com/caselaws?id=466567 Whether a former director has standing to challenge an assessment framed against a struck off company turns on whether the company retains juristic personality for tax proceedings and whether the director is an "assessee" by virtue of contingent liability. The tribunal found the demand remained that of the company and director liability arises only upon initiation of recovery proceedings under the statutory director liability mechanism; absent such proceedings a former director has no tax liability that makes him an assessee. Restoration of the company name or its consequences under company law do not, by themselves, grant a former director locus to contest the assessment. The appeal is not maintainable and is dismissed. en-us Thu, 27 Feb 2025 00:00:00 +0530 Thu, 12 Feb 2026 19:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466567 Whether a former director has standing to challenge an assessment framed against a struck off company turns on whether the company retains juristic personality for tax proceedings and whether the director is an "assessee" by virtue of contingent liability. The tribunal found the demand remained that of the company and director liability arises only upon initiation of recovery proceedings under the statutory director liability mechanism; absent such proceedings a former director has no tax liability that makes him an assessee. Restoration of the company name or its consequences under company law do not, by themselves, grant a former director locus to contest the assessment. The appeal is not maintainable and is dismissed. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466567