AO cannot pass assessment order U/s. 143(3) against dissolved Company

M/s. Anujay Hycare Products (P) Ltd. Vs ITO (ITAT Delhi) The assessee-company placed on record the order of ROC, Delhi and Haryana, dated 30th May, 2011 whereby, pursuant to Section 560(5) of the Companies Act, 1956, the name of the assessee-company has been struck- off in the Register of Companies and the assessee-company is dissolved. Therefore, w.e.f. 30th May, 2011, the assessee- company became non-existent and stood dissolved. The A.O. however, passed the assessment order on 29th December, 2011 i.e., after dissolution of the assessee-company. Therefore, there could not have been any valid...