AO Was Not Intimated About Removal Of Company's Name From ROC, Draft Assessment Can't Be Said To Have Passed In Name Of Non-existent Entity: Delhi ITAT

The Delhi ITAT ruled that an assessment officer's (AO) draft assessment cannot be considered valid if the company's name was not removed from the Registrar of Companies (ROC) and the entity is non-existent. This decision reinforces the requirement for accurate and updated records to ensure that assessments are conducted on valid and existing entities. The ruling emphasizes the importance of proper administrative procedures and documentation in tax assessments.