Case Law Details
Case Name : Nathalal Hemabhai Patel Vs ITO (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 11214 of 2023
Date of Judgement/Order : 30/09/2024
Related Assessment Year : 2019-20
Courts :
All High Courts Gujarat High Court
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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
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