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2008 (3) TMI 246 - HC - Income TaxAssessee is a company incorporated on March 31, 1994, with the main object of acquiring business of a firm with all its assets and liabilities - said firm was dissolved on April 5, 1995, w.e.f. March 31, 1994, and the partners were allotted equity shares in the company - assessment order for the A.Y 1990-91 to 1994-95 in respect of the partnership firm has been passed on the appellant-company – assessment orders are not valid because company was not at all in existence during those years
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