Reassessment Against Struck-Off Company Void-Ab-Initio: ITAT Ahmedabad

Vinpack Agro Pvt. Ltd. Vs ITO (ITAT Ahmedabad)

The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, has set aside a tax assessment order against Vinpack Agro Pvt. Ltd., ruling that the entire assessment proceeding was void-ab-initio because the company had been struck off the Registrar of Companies before the tax notice was issued. The tribunal’s decision reinforces the legal principle that a notice cannot be validly served on a “dead” or non-existent entity.

The case pertains to the assessment year 2010-11. The Assessing Officer (AO) had reopened the

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