https://www.taxtmi.com/caselaws?id=466756 Condonation of delay was granted where the company was struck off and the erstwhile director proved unawareness; a 229 day delay in filing the appeal was condoned. Notices and assessment proceedings issued under the Income tax Act after the company was struck off w.e.f. 14.07.2017 were treated as service on a non existent entity; where non existence was established and communicated to tax authorities, those notices and the consequent assessment order were quashed and set aside by the Tribunal in favour of the assessee. en-us Tue, 25 Feb 2025 00:00:00 +0530 Wed, 18 Feb 2026 20:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466756 Condonation of delay was granted where the company was struck off and the erstwhile director proved unawareness; a 229 day delay in filing the appeal was condoned. Notices and assessment proceedings issued under the Income tax Act after the company was struck off w.e.f. 14.07.2017 were treated as service on a non existent entity; where non existence was established and communicated to tax authorities, those notices and the consequent assessment order were quashed and set aside by the Tribunal in favour of the assessee. Case-Laws Income Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466756