Flightpath Aviation Institute Pvt Ltd Vs ITO Ward-6(4), Kolkata

Parties Involved

Facts Summary

This appeal was filed by Flightpath Aviation Institute Pvt Ltd against the order dated 13.06.2023, passed by the ld.CIT(A), National Faceless Appeal Centre, Delhi for the assessment year 2010-2011. The appeal was delayed by 706 days due to the company being stuck off from the Registrar of Companies w.e.f. 29.08.2016. The company's directors, father and son, faced personal hardships, with the father being bedridden and the son suffering from depression. The primary issue in the appeal was against the notice issued u/s.148 of the Act on 29/03/2017, which was issued to the stuck off company. This was brought to the attention of the Assessing Officer (AO) via letters dated 06/10/2017 and 16/12/2017.…

Legal Issues

• 1. Validity of the notice issued u/s.148 of the Act to a stuck off company.

Judgment Outcome

Decided in favour of Assessee.

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