TMI Blog2023 (10) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... rom business and had not carried on any other business, the re-assessment order can be passed against the Principal Officer of the Company. However, the assessment order cannot be passed once the company is struck off, since the same will be construed as passing of order against a dead person. Therefore, this Court is of the view that the right course available for the respondent/Department is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submit that the petitioner was the Director of the Speed Safe Freight Systems India Private Limited and the said Company was struck off from the official register of companies with effect from 29.10.2019. In order to prove the same, he had also produced a Letter bearing No.ROC/CNN/STK-7/2019 dated 29.10.2019 issued by the Ministry of Corporate Affairs, in which his company name was listed at Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without application of mind. Hence, he would contend that the said impugned order is liable to be quashed. 4. On the other hand, the learned counsel appearing for the respondent has filed a counter and submitted that under Sections 176(5) and 176(7) of the Income Tax Act, the respondent/Department is entitled to pass assessment order against the Principal Officer of the struck off Company. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Company. However, the assessment order cannot be passed once the company is struck off, since the same will be construed as passing of order against a dead person. 8. Therefore, this Court is of the view that the right course available for the respondent/Department is only to approach the NCLT in terms of provisions of Section 252 of the Companies Act read with Rules 11 and 87 of the NCL ..... X X X X Extracts X X X X X X X X Extracts X X X X
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