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Income escaping assessment

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(Querist)
03 June 2009 Hello friends
My query is that if an assessee ceases to exist like suppose company wound up then as a result of some supreme court judgement can its case be reopened under Section 147?

Please quote section,case law etc.also
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CA.BHARAT BHUSHAN

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CA.BHARAT BHUSHAN (Expert)
03 June 2009 ya, its directors at the time of concealment shall be responsible and notice shall be served on that
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Tanya

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Tanya (Querist)
04 June 2009 thanks for this but what is the relevant section for this?
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