Reopening Notice on Struck-off Company Invalid: ITAT Kolkata

Flightpath Aviation Institute Pvt Ltd. Vs ITO (ITAT Kolkata) Reopening Notice on Struck-off Company Invalid: ITAT Kolkata Quashes Section 148 Notice and Entire Assessment The Kolkata ITAT allowed the assessee’s appeal for AY 2010-11 and quashed both the notice issued under Section 148 and the consequential assessment order, holding that proceedings initiated against a struck-off company are void ab initio. The assessee company had been struck off from the Register of Companies with effect from 29.08.2016, much prior to issuance of the reopening notice dated 29.03.2017. This fact was also dul...