Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 931 - DELHI HIGH COURTValidity of reopening of assessment - proceedings against the dissolved entity - notice in the name of petitioner LLP stood dissolved - writ petition has been filed on behalf of the dissolved LLP by wife of the deceased - HELD THAT:- The more substantial point that Mr Gupta has raised is that proceedings taken out against the dissolved entity i.e., Lotus Law Partners LLP, cannot continue; a submission with which we cannot but agree. Given this position, the impugned notices and order are set aside. Liberty is, however, given to AO to issue to Ms Ragini Mohan, who is the Legal Representative (LR) of the deceased managing partner fresh notice u/s 148A(b) of the Act.
|