Notice u/s 148 of Income Tax Act to struck off company valid in terms of section 250 of Companies Act

Ravinder Kumar Aggarwal Vs ITO (Delhi High Court) Delhi High Court held that notice issued u/s 148 of the Income Tax Act in the name of struck off company is not void as per section 250 of Companies Act of 2013 even where a Company is dissolved in consequence to it being struck off under Section 248, it shall be deemed to continue to be in existence for the purpose of discharging its liabilities. Facts- The Petitioner herein is the director of RKA International Pvt. Ltd., a company incorporated under the provisions of the Companies Act, 1956. The Company was struck off by the Registrar of Comp...