https://www.taxtmi.com/caselaws?id=791991 Reassessment initiated against a company that had already been struck off was invalid because the notice and assessment were issued when the entity was non-existent. The Tribunal noted that the company had not been restored by the NCLT before completion of the reassessment, and a later revival application did not cure the defect. A prior Revenue decision was distinguished because restoration had intervened there and attracted the statutory deeming effect. The reassessment notice and assessment order were therefore treated as bad in law, and the addition made in those proceedings remained deleted. en-us Fri, 15 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791991 Reassessment initiated against a company that had already been struck off was invalid because the notice and assessment were issued when the entity was non-existent. The Tribunal noted that the company had not been restored by the NCLT before completion of the reassessment, and a later revival application did not cure the defect. A prior Revenue decision was distinguished because restoration had intervened there and attracted the statutory deeming effect. The reassessment notice and assessment order were therefore treated as bad in law, and the addition made in those proceedings remained deleted. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791991