https://www.taxtmi.com/caselaws?id=470471 Reassessment cannot be validly initiated against a company that had been struck off under the Companies Act before the reasons were recorded and notice was issued. Where the Assessing Officer was informed of the company's non-existence and departmental material showed that restoration proceedings were initiated only after issuance of notice, the company lacked legal existence at the relevant time. The reassessment proceedings and notice were therefore void ab initio and were quashed. en-us Fri, 21 Mar 2025 00:00:00 +0530 Tue, 28 Jul 2026 19:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470471 Reassessment cannot be validly initiated against a company that had been struck off under the Companies Act before the reasons were recorded and notice was issued. Where the Assessing Officer was informed of the company's non-existence and departmental material showed that restoration proceedings were initiated only after issuance of notice, the company lacked legal existence at the relevant time. The reassessment proceedings and notice were therefore void ab initio and were quashed. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470471