Notice issued u/s. 153C - assessment upon a dissolved company ...

Section 153C Notice Invalid for Dissolved Companies: No Provision in Income Tax Act for Non-Existent Entities.

March 23, 2013

Case Laws Income Tax AT

Notice issued u/s. 153C - assessment upon a dissolved company is impermissible as there is no provisions in Income Tax Act to make an assessment thereupon - AT

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Notice issued u/s. 153C - assessment upon a dissolved company ...

Section 153C Notice Invalid for Dissolved Companies: No Provision in Income Tax Act for Non-Existent Entities.

March 23, 2013

Case Laws Income Tax AT

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