Assessment order passed against struct off company is void

Pandian Anbalagan Vs ITO (Madras High Court) Introduction: The case of Pandian Anbalagan Vs ITO brought before the Madras High Court centers on the legality of an assessment order passed against a company that had been struck off from the official register of companies. This article delves into the details of the case, emphasizing the court’s ruling that the assessment order is void and requires the revival of the company for proper proceedings. Background Information: The petitioner, Pandian Anbalagan, was the Director of Speed & Safe Freight Systems India Private Limited, a company...