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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Assessment against a acompany which had been amalgamated and had ...


Assessment Against Dissolved Company Invalid Due to Jurisdictional Defect, Not Just Procedural Error.

December 26, 2011

Case Laws     Income Tax     HC

Assessment against a acompany which had been amalgamated and had been dissolved - The framing of assessment against a non-existing entity/person goes to the root of the matter which is not a procedural irregularity but a jurisdictional defect as there cannot be any assessment against a dead person. .... - HC

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