2017 (8) TMI 1732

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..... at assessment in this case was made on the assessee by issue of notice dated 29.03.2012. But, much before the date on initiation of the assessment proceedings, the assessee company had liquidated on 11.03.2009. We do not find any infirmity in the order of the CIT(A) in holding that the assessment framed as null and void in the name of the company which had already liquidated. Decided in favour of .....

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..... sessment on a company, which is not in existence. The brief facts of the case are that the assessment in this case has been framed u/s. 143(3) r.w.s. 144 vide order dated 20.05.2013, on an income of Rs. 40,64,230/-. The assessee went in appeal before the CIT(A). Before the CIT(A), the assessee has agitated the action of the Assessing Officer in initiating reassessment proceedings and consequently .....

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..... sessee by issue of notice dated 29.03.2012. But, much before the date on initiation of the assessment proceedings, the assessee company had liquidated on 11.03.2009. We do not find any infirmity in the order of the CIT(A) in holding that the assessment framed as null and void in the name of the company which had already liquidated. Our aforesaid view is duly supported by the following decisions: C .....

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