https://www.taxtmi.com/caselaws?id=801602 Dissolution of a company before issuance of a reassessment notice ends its existence as a juristic person, preventing initiation or completion of reassessment against it. A valid reassessment notice is the jurisdictional foundation for reassessment proceedings; notice issued to a non-existent entity cannot confer that jurisdiction. Assessment, demand and penalty actions consequential to such notice are void. Issuing proceedings against a dissolved company constitutes a substantive jurisdictional defect, not a procedural irregularity capable of validation under the statutory saving provision. en-us Fri, 16 Oct 2026 00:00:00 +0530 Fri, 23 Oct 2026 08:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801602 Dissolution of a company before issuance of a reassessment notice ends its existence as a juristic person, preventing initiation or completion of reassessment against it. A valid reassessment notice is the jurisdictional foundation for reassessment proceedings; notice issued to a non-existent entity cannot confer that jurisdiction. Assessment, demand and penalty actions consequential to such notice are void. Issuing proceedings against a dissolved company constitutes a substantive jurisdictional defect, not a procedural irregularity capable of validation under the statutory saving provision. Case-Laws Income Tax Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801602