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

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