2022 (2) TMI 434

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....en the name of the company was struck off as a defunct company by Registrar of Companies vide order dt. 18/05/2011 and hence the company was not in existence on and from 18/05/2011. Accordingly the company was not in existence on the date of issuance of notice u/s. 148 alleged to have been served on 31/03/2015 (the said notice is received back by Department as stated in the Assessment Order) and served through Affixture) (no proof available of service of notice) and Hon'ble CIT(A) has erred in law and on facts in confirming the issuance and service of notice. (2) The learned Assessing Officer has erred in law and on facts and Hon'ble CIIT(Appeal) has erred in law and on facts in confirming the assessment order passed when the noti....

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....i Industrial Syndicate Ltd. vs. CIT 186 ITR 278 (SC) (e) General Radio and Appliances Co. vs. M.A. Khuder (1986) 60 Co. Cass 1013 (SC) (f) M.H. Smith (Plant Hiro) Ltd. vs. D.L. Mainwaring (T/A Inshore) 1986 BCLC 342 (CA) (g) CIT vs. Norton Motors 275 ITR 595 (P&H) (5) Hon'ble CIT(Appeal) has erred in law in not considering the judicial support sited in support of the contention of the assessee. (6) PRAYER It is prayed that it be held that:- (1) Issue of notice u/s. 148 on a non-existent assessee be held to be invalid. (2) The assessment order dt. 11/09/2015 be held to be invalid in absence of service of notice on the assessee. (3) It be held that the demand is cancelled. (4) It be held that Refund of Rs. 11,525/- be ....

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....n 11.09.2015. 4. Being aggrieved by the Assessment Order, the assessee filed the appeal before the CIT(A). The CIT(A) partly allowed the appeal of the assessee. 5. The Ld. AR submitted that the assessment is made on a non-existent company. One Mr. Dhirajlal Terraiya vide letter dated 25.08.2015 in respect of reply to Show Cause Notice dated 18.08.2015 intimated the ITO Ward 2(1)(4) that the company was struck off from the records of Registrar of Companies (ROC), Gujrat, vide order dated 18.05.2011. Thus, the company is no longer in existence after being struck off from the Register of ROC. In absence of existing company, there cannot be any director who can sign the verification for the filing of Income Tax Return or making any compliance....