https://www.taxtmi.com/caselaws?id=802616 Reassessment proceedings cannot be pursued against a dissolved company, even if the corporate registry website shows it as active and under liquidation. Section 497(6) of the Companies Act, 1956 provides for deemed dissolution from the date of submission of the qualifying official liquidator's report. The statutory effect of that report and a dissolution order cannot be disregarded in favour of the website status. An assessment order arising from such reassessment cannot be given effect, and further steps arising from it cannot be taken. en-us Fri, 16 Oct 2026 00:00:00 +0530 Thu, 12 Nov 2026 08:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802616 Reassessment proceedings cannot be pursued against a dissolved company, even if the corporate registry website shows it as active and under liquidation. Section 497(6) of the Companies Act, 1956 provides for deemed dissolution from the date of submission of the qualifying official liquidator's report. The statutory effect of that report and a dissolution order cannot be disregarded in favour of the website status. An assessment order arising from such reassessment cannot be given effect, and further steps arising from it cannot be taken. Case-Laws Income Tax Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802616