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IT Proceeding against Company cease to be in existence is Illegal
Case Law Details
- Case Name
- BDR Builders and Developers Pvt. Ltd. Vs Assistant Commissioner of Income Tax & ANR. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All High Courts, Delhi High Court
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In the present case, the Court notices that the impugned notice was issued against a non-existent entity i.e. M/s. Rishi Promoters which had ceased to exist by virtue of order of this Court dated 20.02.20 13. The date of its amalgamation was in fact earlier. Apparently, the respondent-revenue was aware of this and despite that it proceeded to issue the impugned notice. The judgment in Spice Entertainment (supra) and Dimension Apparels (F) Limited (supra), though rendered after the final assessment was completed, are clear that such notice and proceedings emanating from it are ...
