2023 (4) TMI 1167

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....ue : Shri Satish Solanki , Sr. D. R. ORDER PER : T. R. SENTHIL KUMAR , JUDICIAL MEMBER : - This Miscellaneous Application is filed by the Revenue dismissing the appeal of the Revenue on the ground of maintainability of the appeal, stating that the assessee company has been dissolved by judgment of the Hon'ble High Court of Gujarat and the respondent assessee company does not exist anymore in ....

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....ly. 3. We have given our thoughtful consideration and perused the material available on record. The revenue in the present Misc. Application quoting the Hon'ble Supreme Court judgment in the case of M/s. Gopal Shri Scrips Pvt. Ltd. and Co-ordinate Bench of the Delhi Tribunal which are in the nature of cases the "company name has been struck off from the register of Companies" under section 560(5)....