Wednesday, April 29, 2015

[aaykarbhavan] Issuance of reassessment notice in name of non-existent firm was void even when AO was unaware of its dissolution



Issuance of reassessment notice in name of non-existent firm was void even when AO was unaware of its dissolution

October 27, 2014[2015] 53 taxmann.com 81 (Delhi - Trib.)/[2014] 34 ITR(T) 696 (Delhi - Trib.)
IT: Where partnership firm was converted into company, issuance of notice under section 148 to partnership firm was void irrespective of fact whether Assessing Officer was aware or not with regard to dissolution of firm
 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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