Allowing the appeal of the assessee the Court held that ;on dissolution of company was taken over by limited liability partnership. Opportunity of hearing must be granted to successor before passing the order. Matter remanded to the Tribunal .( AY.2008 -09)
Brolly Dealcom LLP v. CIT (2018) 406 ITR 542 / 304 CTR 783 (Cal) (HC)
S. 263 : Commissioner – Revision of orders prejudicial to revenue -Dissolution of company-Taken over by limited liability partnership-Opportunity of hearing must be granted to successor before passing the order-Matter remanded to the Tribunal .