The assessment order was passed in the name of the company which was dissolved by the Registrar of Company and its  name has been struck off . On appeal the CIT(A) held that the assessment order was without jurisdiction and bad in law . On appeal the Tribunal held that the AO has not sent any notice u/s 148 to the Registered Office address either through registered post or speed post and the AO has not made no efforts to serve notice through Affixtures . The Tribunal also held that there was no power of attorney of Shri Anand Sharma CA given by the assessee , in such circumstances even if   any notice served on shri Anand Sharma would be no consequences  in the absence of any valid authority / authorisation . The Tribunal also held that section 292BB was not applicable . Accordingly the appeal of the Department was dismissed . On appeal the High Court affirmed the order of the Tribunal and held that section 292BB of the Act  cannot be given retrospective effect . ( ITA No. 47 of 2020 dt .9-11 -2021 )(AY. 2007 -08)