2016 (9) TMI 60

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.... For the Respondent : Ashok Kotangale,Padma Divakar, Neelambuj JUDGMENT 1. Heard. Rule. 2. This petition has been filed by the directors of an erstwhile M/s. Addler Security Systems Pvt. Ltd. (since dissolved) challenging : (a) a notice dated March 24, 2015 issued under section 148 of the Income-tax Act, 1961 (the Act) seeking to reopen the assessment for the assessment year 200....

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....Systems Pvt. Ltd., pointed out that the company has already been dissolved and it is no longer in existence. Notwithstanding the above, the Assessing Officer by an order dated March 28, 2016 has passed the impugned order framing the assessment in case of Addler Security Systems Pvt. Ltd. (since dissolved) for the assessment year 2008-09. 4. Normally we would not have entertained a petition as a....