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Dead Firm, Live Notice: ITAT Rajkot Quashes Reassessment Against Non-Existent Entity
Case Law Details
- Case Name
- Patel Brass Works Vs DCIT (ITAT Rajkot)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Rajkot
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Patel Brass Works Vs DCIT (ITAT Rajkot)
Rajkot ITAT set aside reassessment proceedings initiated against a non-existent firm, holding that such proceedings are void ab initio.
Assessee firm had been converted into a Private Limited Company on 1st October 2010, yet AO issued notices u/s 148 on 29.03.2022 in the name of the erstwhile partnership firm. NFAC upheld the reassessment orders passed u/s 147 r.w.s. 144, leading to the present appeals.
During hearing, Assessee relied on the Tribunal’s own earlier decision dated 30.12.2024 (ITA Nos. 414–418/RJT/2024) involving iden...
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