Reassessment Proceedings against dissolved Company – HC directs Petitioner to raise objections before AO

Omansh Properties Private Limited Vs Central Board of Direct Taxes (Delhi High Court) 1. Present application has been filed on behalf of the Petitioner seeking clarification of the order dated 19th January, 2022 passed by this Court to the effect that the impugned notice dated 20th April, 2021 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) is non-est as it had been issued against a non-existent company that had been dissolved by an order of this Court. 2. Learned counsel for the Petitioner states that vide order dated 19th January, 2022, the pre...