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ITAT quashes re-assessment proceedings: Partners property incorrectly assumed as Firms property
Case Law Details
- Case Name
- Chaudhary Stone Crusher Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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Chaudhary Stone Crusher Vs ITO (ITAT Delhi)
In the case of Chaudhary Stone Crusher vs. Income Tax Officer (ITO), adjudicated by the Income Tax Appellate Tribunal (ITAT) Delhi, the central issue pertained to the validity of reassessment proceedings initiated against the assessee firm for the assessment year 2011-12. Here is a detailed summary of the case and the tribunal’s decision:
Background
Chaudhary Stone Crusher, a partnership firm engaged in manufacturing and trading of stone grits and related materials, had not filed its income tax return for the assessment year 2011-12. Subsequent...
