2025 (3) TMI 2110

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....in ITA Nos. 3810 & 3807/Del/2024 for AYs 2010-11 and 2011-12 arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'ld. NFAC', in short] dated 29.03.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 28.06.2024 for AY 2010-11 and 24.12.2018 for AY 2011-12 (hereinafter referred to as 'the Act') by NFAC ....

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....utset, I find that name of the assessee company was struck off in terms of Section 560 of the Companies Act, 1956 on 29.04.2015 itself. The statutory Form FTE was filed by the assessee before the Registrar of Companies (ROC). The evidence in this regard is enclosed in pages 76 to 82 of the Paper Book. For AY 2010-11, the assessee has already filed return of income on 11.10.2010 declaring total inc....

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....t to Information Act (RTI). An order u/s 7 of the RTI Act, 2005 stood passed on 12.02.2018 addressed to Shri Suresh Garg, last Director of the assessee company, wherein, the ld Central Public Information Officer (CPIO) had categorically agreed that after the issuance of notice u/s 148 of the Act, the Income Tax Department had initiated the process of filing of appeal before the National Company La....