Held that although the name of the company had been struck off from Register of Companies, the assessee officially did not communicate to the Assessing Officer about the striking off of the name of the company. Thus, the assessee’s contention that the notice of reassessment issued after dissolution of the company was invalid and the consequent reassessment proceedings null and void was not tenable.  Reassessment for the assessmentyear 2003-04 is quashed  as the Commissioner had granted approval instead of the Additional Commissioner or Joint Commissioner as prescribed under the law.As regards the quantum of addition  ,the  matter is  remanded.   (AY.2003-04 to 2005-06)