IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JM Assessment Year: 2010-11 Chandan Raltors P. Ltd. Vs. ITO, 14(1)(1), 102, Parekh Building N.G. Mumbai.

Acharya Marg, Chembur, Mumbai, Maharashtra.

PAN:[AACCC1129M]

(Appellant) (Respondent)

Appellant by Sh. Kirit Sheth, AR Respondent by Ms. Pradnya Gholap, Sr. D.R.

Date of Hearing 03.12.2024 Date of Pronouncement 18.02.2025 ORDER Per: Smt. Beena Pillai, J.M.:

Present appeal arises out of order dated 03.03.2021 passed by NFAC, Delhi, for assessment year 2010-11 on the following revised grounds of appeal:

“1. The learned CIT(A) has erred in confirming the validity of notice issued u/s. 148 and consequently the validity of the order passed u/s. 143 (3) r.w.s. 147.

Your appellant respectfully submits that the notice u/s. 148 and consequently the order u/s. 143 (3) r.w.s. 147 are invalid and deserves to be annulled

2. The learned CIT(A) has erred in upholding the validity of the order u/s. 143 (3) r.w.s. 147 though it was passed in the name of a company which was struck off and dissolved by the Registrar of Companies and hence was no longer in existence when the order u/s. 143 (3) r.w.s. 147 was passed Your appel