2025 (2) TMI 1512

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....CIT ORDER Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "the Ld. CIT(A)"] vide order no. ITBA/NFAC/S/250/2023-24/1055070123(1) dated 11.08.2023 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for AY 2014-15. ....

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....e has produced before us the certificate of Registrar of Companies and Official Liquidator, Patna, Bihar, wherein it has been recorded that the Company GMC U51220BR1992PTC004763 has been struck of vide STK 7 dated 14.07.2017. Admittedly, the assessee company having been struck off the erstwhile director would not have noticed of the proceedings. This being so, we find that the reasons given in the....

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....imated that the Registrar of Companies has struck of the assessee company. It was the submission that the assessment order passed may be quashed in the interests of justice as the assessee company does not exist. 7. In reply, the Ld. Sr. DR vehemently supports the orders of the Assessing Officer and the Ld. CIT(A). 8. We have considered the rival submissions. Admittedly, the assessee company....