This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Assessment on Struck-Off Company Void; Unsigned Order Non-Est in Law
Case Law Details
- Case Name
- Ekvira Hotels Private Limited Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Ekvira Hotels Private Limited Vs ACIT (ITAT Mumbai)
Unsigned, Wrong Year & Dead Company – ITAT Mumbai Quashes Reassessment & Deletes ₹1.12 Cr. Addition; Assessment on Struck-Off Company Void; Unsigned Order Non-Est in Law
Background
Assessee company (engaged in hotel business since 1997) was struck off by RoC on 23.06.2017 under s.248(5) of Companies Act.
Based on AIR info that assessee sold immovable property worth ₹1.12 Cr., AO reopened assessment u/s 148 on 27.03.2018.
Notices returned unserved, no compliance. AO passed ex-parte reassessment u/s 147 r.w.s. 144, taxing entire...
Author Info
