Madras HC Quashes Reassessment for Company Already Liquidated by NCLT

CA Vijayakumar Shetty 13 Jan 2026 168 Views 1 comment Print
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Case Law Details

Case Name : C. Sivanandam Vs ACIT (Madras High Court)

Related Assessment Year :
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Courts : All High Courts Madras High Court

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C. Sivanandam Vs ACIT (Madras High Court)

Madras High Court Quashes Reassessment Where Company Was Already Liquidated by NCLT

The Madras High Court allowed the writ petition and quashed the order passed under section 148A(d) as well as the consequential notice issued under section 148 for AY 2016–17, holding that the reassessmen

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Author Bio

Name: CA Vijayakumar Shetty

Qualification: CA in Practice

Company: Shetty & Co, Chartered Accountants, Mangalore

Location: Mangalore, Karnataka, India

Member Since: 17 Feb 2018 | Total Posts: 4107

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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