Validity of reopening of assessment - notices in the name of ...
Assessment Notices to Dissolved Entities Invalid: Jurisdiction Lacking, Must Be Quashed.
January 6, 2024
Case Laws Income Tax AT
Validity of reopening of assessment - notices in the name of non-existing/dissolved entity - dissolution of partnership firm and discontinuation of business - assessment order is without jurisdiction and liable to be set aside and quash the same - AT
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