Assessment on Struck-Off Company Void; Unsigned Order Non-Est in Law

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...