{"id":41262,"date":"2024-04-04T10:38:36","date_gmt":"2024-04-04T05:08:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pawan-green-channels-pvt-ltd-v-dy-cit-2023-101-itr-19-sn-chennaitrib\/"},"modified":"2024-04-04T10:38:36","modified_gmt":"2024-04-04T05:08:36","slug":"pawan-green-channels-pvt-ltd-v-dy-cit-2023-101-itr-19-sn-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pawan-green-channels-pvt-ltd-v-dy-cit-2023-101-itr-19-sn-chennaitrib\/","title":{"rendered":"Pawan Green Channels Pvt. Ltd. v. Dy. CIT (2023) 101 ITR 19 (SN) (Chennai)(Trib.)"},"content":{"rendered":"<p>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\u2019s 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. (AY. 2003-04 to 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013Notice-Dissolution of Company-Company had been struck off from Register of Companies-Officially not intimidated to AO-Reassessment  notice is  valid.[S. 147] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-41262","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aJw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=41262"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41262\/revisions"}],"predecessor-version":[{"id":41263,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41262\/revisions\/41263"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}