[aaykarbhavan] ITAT had to consider legal effect of amalgamation and winding-up order while deciding penalty proceedings

 

ITAT had to consider legal effect of amalgamation and winding-up order while deciding penalty proceedings

October 14, 2014[2014] 49 taxmann.com 208 (Bombay)/[2014] 364 ITR 632 (Bombay)

IT: Effect of order of amalgamation and winding up of assessee on penalty proceedings being a legal issue to be answered by Tribunal which had admitted that question and additional evidence in that regard; remand to Assessing Officer was unjustified

Regards

Prarthana Jalan

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

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