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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Validity of assessment order - non-existent entity (Liquidated ...


Validity of Tax Assessment on Liquidated Company Questioned; Insufficient Info on Compliance with Income Tax Act Provisions.

June 21, 2018

Case Laws     Income Tax     AT

Validity of assessment order - non-existent entity (Liquidated company) - There is no information, whether the assessee complied with various provisions of the Act related to responsibility of company in- liquidation or discontinuity of business. - the assessment order should not be nullified.

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