Income Tax Reassessment Notice Against Dissolved Company Invalid: Bombay HC

Jitendra Chandralal Navlani & Anr. Vs Union of India & Ors. (Bombay High Court)

Bombay High Court has set aside a re-opening notice and a subsequent assessment order issued by the Income Tax Department against M/s. Addler Security Systems Pvt. Ltd., a company that had been officially dissolved. The court ruled that tax proceedings cannot be initiated against a non-existent entity, deeming the notice and assessment to be without jurisdiction.

The petition, filed by the erstwhile directors of M/s. Addler Security Systems Pvt. Ltd., challenged a Section 148 notice of th

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