https://www.taxtmi.com/caselaws?id=793707 Reassessment proceedings initiated in the name of a company already struck off were void, because notice under Section 148 of the Income-tax Act was issued to a non-existent entity and later participation could not cure that defect. The consequential assessment order founded on the invalid notice also failed. A defence based on Section 250 of the Companies Act, 2013 was rejected, since no subsisting company existed on the date of reopening for that provision to sustain the proceedings. The Bombay HC therefore set aside the reassessment notice and assessment order as invalid against a dissolved company. en-us Mon, 15 Jun 2026 00:00:00 +0530 Mon, 22 Jun 2026 08:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793707 Reassessment proceedings initiated in the name of a company already struck off were void, because notice under Section 148 of the Income-tax Act was issued to a non-existent entity and later participation could not cure that defect. The consequential assessment order founded on the invalid notice also failed. A defence based on Section 250 of the Companies Act, 2013 was rejected, since no subsisting company existed on the date of reopening for that provision to sustain the proceedings. The Bombay HC therefore set aside the reassessment notice and assessment order as invalid against a dissolved company. Case-Laws Income Tax Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793707