This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 148A(B) Notice against dissolved firm was not valid: Gujarat HC
Case Law Details
- Case Name
- Nathalal Hemabhai Patel Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All High Courts, Gujarat High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Nathalal Hemabhai Patel Vs ITO (Gujarat High Court)
Conclusion: AO had issued the impugned notice under Section 148A(b) in the name of the partnership firm as well as passed the order under Section 148A(d) against the said firm which had already been dissolved, the impugned notice and the order would not be tenable more particularly, when assessee had in reply to the notice issued under Section 148A(b) had drawn the attention of AO about such fact.
Held: Assessee received a notice under Section 148A(a) in name of M/s.Patel Govindbhai Somabhai and Company-a partnership firm hav...
Author Info
