Assessment Against Dissolved Company Invalid Due to Jurisdictional Defect, Not Just Procedural Error.

Assessment against a acompany which had been amalgamated and had been dissolved - The framing of assessment against a non-existing entity/person goes to the root of the matter which is not a procedural irregularity but a jurisdictional defect as there cannot be any assessment against a dead person. .... - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X