HC quashes Reassessment Notice against non-existing company

SMJ Eximp Limited Vs Union of India & Ors. (Calcutta High Court)

It is the grievance of the petitioner that in spite of intimation of the fact that the assessee is not existing, still respondent is proceeding with the impugned reassessment proceeding and submits that the whole proceeding and the impugned notice and assessment order are bad and not sustainable in law against the non-existing company.

HC held that impugned Reassessment notice is not tenable in the eye of law and all further steps pursuant to the sa

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