Validity of reopening of assessment - proceedings against the ...

Court Invalidates Assessment Notice to Dissolved LLP; Fresh Notice Allowed u/s 148A(b) for Legal Representative.

March 22, 2023

Case Laws Income Tax HC

Validity of reopening of assessment - proceedings against the dissolved entity - notice in the name of petitioner LLP stood dissolved - 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. - HC

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Validity of reopening of assessment - proceedings against the ...

Court Invalidates Assessment Notice to Dissolved LLP; Fresh Notice Allowed u/s 148A(b) for Legal Representative.

March 22, 2023

Case Laws Income Tax HC

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