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2022 (5) TMI 113 - HC - Income TaxValidity of reopening of assessment u/s 147 - notice issued in the name of a dissolved/struck off company - HELD THAT:- Issue notice. Mr.Kunal Sharma, Advocate accepts notice on behalf of the Revenue and Mr. Awadhesh Kumar Singh ,Advocate accepts notice on behalf of UOI. They pray for and are permitted to file their counter affidavits within four weeks. Rejoinder-affidavits, if any, be filed before the next date of hearing. List on 07th September, 2022. Till further orders, there shall be a stay of the impugned assessment order dated 19th December, 2019 passed by the Respondent No.2 under Sections 144/147 of the Act.
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