Assessment on a company which has been dissolved and struck off ...

Dissolved Company Assessment Invalid u/s 560 of Companies Act, 1956, Despite Participation in Proceedings.

December 16, 2013

Case Laws Income Tax AT

Assessment on a company which has been dissolved and struck off the register of companies u/s 560 of the Companies Act,1956, is invalid, even though the company participated in assessment proceedings - AT

View Source

← Previous Next →

Assessment on a company which has been dissolved and struck off ...

Dissolved Company Assessment Invalid u/s 560 of Companies Act, 1956, Despite Participation in Proceedings.

December 16, 2013

Case Laws Income Tax AT

You may also like:

Validity of assessment proceedings - Assessment on Amalgamated company - Assessment on a company which has been dissolved and struck off the register of companies u/s...

Assessment on amalgamated company – Assessment on a company which has been dissolved by amalgamation u/s 391 and 394 of the Companies Act, 1956 is invalid - AT

Validity of Assessment order against the Company dissolved u/s 560(5) of the Companies Act - appellant-company was struck off from the Register of Companies and stood...

The High Court held that initiating tax assessment u/s CGST Act against a dissolved company is a jurisdictional defect, not a procedural one. Once a company is dissolved...

Assessment against a company which was non-existent is invalid - AT

Validity of assessment on a company which has been dissolved/ amalgamated - assessment order passed on the appellant company was a nullity - AT

ITAT ruled that notice under section 143(2) issued in the name of deceased assessee Smt. S was invalid, despite participation of legal heirs in assessment proceedings....

Seeking for an order of winding up of the respondent-company - As pointed out that striking of the name of the company should not come in the way of passing an order of...

Restoration of name in the register of companies maintained by the Registrar of Companies - annual returns and balance sheets were not filed for almost fourteen years -...

The case pertains to the validity of an assessment order against a company that had already undergone amalgamation. The key points are: The assessment order was passed...

The court held that the Registrar of Companies (ROC) had the power to strike off the name of a company from the Register u/s 560(1)(6) of the old Companies Act, 1956,...

Court ordered dissolution of company and discharged Official Liquidator as Liquidator u/s 481 of Companies Act, 1956 as Official Liquidator could not proceed further...

Restoration of company name - in view of the admitted fact, that the provisions of sub-section (1) & (2) of Section 560 of the Companies Act have not been complied, it...

Revision u/s 263 - Assessment u/s 153C - revision of invalid assessment - the present proceedings being collateral proceedings and if the assessment order is inherently...

Dissolution of company sought u/s 481 of Companies Act, 1956. Court opined liquidation proceedings warranted termination, company should be dissolved as Official...

Quick Updates: