2016 (9) TMI 60

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..... prima facie, both the impugned notice dated March 24, 2015 and the assessment order dated March 28, 2016, are without jurisdiction. - Writ Petition No. 1069 of 2016 - - - Dated:- 8-6-2016 - M. S. Sanklecha And A. K. Menon, JJ. For the Petitioner : Vikram Nankani, Senior Counsel, instructed by Atul Jasani For the Respondent : Ashok Kotangale,Padma Divakar, Neelambuj JUDGMENT .....

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..... s it has been dissolved. Consequent thereto, the Assessing Officer has also issued a notice under section 142(1) of the Act to one of the petitioners who was the director of the erstwhile M/s. Addler Security Systems Pvt. Ltd. (since dissolved). In response, the director of the erstwhile M/s. Addler Security Systems Pvt. Ltd., pointed out that the company has already been dissolved and it is no lo .....

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..... ssessment consequent thereto is a issue which goes to the root of the jurisdiction of the Assessing Officer to assess the nonexisting company. Thus, prima facie, both the impugned notice dated March 24, 2015 and the assessment order dated March 28, 2016, are without jurisdiction. 5. In the above view, we entertain the present petition and by way of interim relief, grant a stay to the assessment .....

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