https://www.taxtmi.com/caselaws?id=468757 Reassessment proceedings cannot be sustained where the assessee company had already been struck off and had ceased to exist before issuance of the section 148 notice. The assessment machinery could not validly continue against a non-existent entity, and the consequential reassessment order also lacked legal force. The notice and assessment order were therefore quashed as unsustainable. en-us Tue, 26 Nov 2024 00:00:00 +0530 Tue, 19 May 2026 15:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468757 Reassessment proceedings cannot be sustained where the assessee company had already been struck off and had ceased to exist before issuance of the section 148 notice. The assessment machinery could not validly continue against a non-existent entity, and the consequential reassessment order also lacked legal force. The notice and assessment order were therefore quashed as unsustainable. Case-Laws Income Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468757