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Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Validity of Assessment order against the Company dissolved u/s ...

Income Tax

November 22, 2023

Validity of Assessment order against the Company dissolved u/s 560(5) of the Companies Act - appellant-company was struck off from the Register of Companies and stood dissolved - Once a company is dissolved under Section 560(5) of the Companies Act, it ceases to exist and, therefore, no order of assessment could be validly passed against it under the Income Tax Act and if it is passed, it would be a nullity. - HC

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