Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1119 - AT - Income TaxReassessment in the case of a dissolved company even for the year in which the company was existing - reopening against not existing company - Held that:- Since, in the instant case, the Assessing Officer has issued notice u/s 148 on a non-existent company as the assessee company has been liquidated vide the order of the Hon'ble High Court dated 06.08.2009, therefore, we do not find any infirmity in the order of the CIT(A) quashing the re-assessment proceedings. We, therefore, uphold the same. The ground raised by the Revenue is, accordingly, dismissed. See VERTEX CUSTOMER MANAGEMENT INDIA PVT. LTD. VERSUS DCIT, CIRCLE- 26 (1) , NEW DELHI [2018 (7) TMI 823 - ITAT DELHI] - Decided in favour of assessee.
|