Notice issued against dissolved firm invalid; firm ceased to ...

Dissolved firm's reassessment invalid; non-existent entity can't face tax proceedings.

Case Laws Income Tax

October 11, 2024

Notice issued against dissolved firm invalid; firm ceased to exist, rendering reassessment proceedings untenable. Apex Court's decision in Maruti Suzuki case mandates quashing impugned notice and reassessment order issued against non-existent entity. Appeal allowed, reassessment proceedings quashed.

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Notice issued against dissolved firm invalid; firm ceased to ...

Dissolved firm's reassessment invalid; non-existent entity can't face tax proceedings.

Case Laws Income Tax

October 11, 2024

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