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Company dissolved after NCLT-approved Resolution Plan can't be reassessed. M Tech Developers, Sree Metaliks & Rishi Ganga view prevails.

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....Reassessment action initiated against company dissolved after NCLT approved Resolution Plan held invalid; not a case where NCLT moved for recall of approval order or Resolution Plan challenged; view in M Tech Developers, Sree Metaliks, and Rishi Ganga Power Corporation prevails, leading to conclusion that reassessment action unsustainable; assessee appeal allowed.....

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