Reassessment Void: Notice Issued to Dissolved Entity u/s 148, Order Declared Void Ab Initio.

Reopening of assessment u/s 147 - notice u/s 148 issued on non-existent entity as the assessee was dissolved - the name of assessee was struck off from the Registrar of Company - the AO passed the re-assessment order against the non-existent entity. Thus, the assessment order is void-ab initio - AT .....

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