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Case Law Details

Case Name : DCIT Vs. NDC Telecommunications India Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2004-05
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DCIT Vs. NDC Telecommunication India Pvt Ltd. (ITAT Delhi)

The A.O issued notice to the assessee under section 148 in connection with loss incurred of Rs. 7 Crores. The assessee made some arguments against the wrongfully issued notice by assessing officer before CIT(A). The assessee placed various decisions of Honorable Court that re-assessment of non-existence company cannot be done.

 In the opinion of the Bench, re-assessment of non- existence Company that is dissolved company in the present situation is void ab-initio.  The learned Ben

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