2022 (5) TMI 113

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....shi & Mr.Manjeet Singh Rathor, Advocates. For the Respondents : Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel & Mr.Shubhendu Bhattacharyya, Advocates for Revenue. Mr.Awadhesh Kumar Singh, Advocate for R-4/UOI. ORDER The matter has been heard by way of video conferencing. C.M.No.3322/2022 Exemption allowed, subject to all just exceptions. According....

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....r dated 19th December, 2019 passed by the Respondent No.2 under Section 144/147 of the Act suffers from a fundamental jurisdictional and incurable defect and is void ab initio as it has been issued in the name of a dissolved/struck off company. In support of his submission, he relies upon the judgment of this Court in Savita Kapila vs. ACIT, (2020) 426 ITR 502 (Del) and of the Apex Court in Pr. Co....