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Reassessment Upheld as Section 148 Notice Issued Before Company Was Struck Off: ITAT Surat
Case Law Details
- Case Name
- Amizara Construction Pvt. Ltd. Vs ITO (ITAT Surat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Surat
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Amizara Construction Pvt. Ltd. Vs ITO (ITAT Surat)
The appeals before the Income Tax Appellate Tribunal, Surat Bench arose from reassessment proceedings for Assessment Years 2010–11 and 2012–13, where the assessee challenged the validity of reassessment and the powers exercised by the Commissioner of Income Tax (Appeals) [CIT(A)] after the company’s name had been struck off by the Registrar of Companies (ROC).
For AY 2010–11, the assessee company did not file a return of income. Based on information that substantial cash deposits had been made in the company’s ICICI Bank account duri...
