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Case Law Details

Case Name : DCIT Vs Vinod Chimanlal Modi (ITAT Ahmedabad)
Related Assessment Year : 2012-13
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DCIT Vs Vinod Chimanlal Modi (ITAT Ahmedabad)

It is observed that sufficient documentary evidence was placed on record by the assessee before the learned CIT(A) to establish that M/s. S.S. Enterprises is a proprietary concern of M/s. Gunesh India Pvt. Ltd. and on the basis of the same, a finding was recorded by the leaned CIT(A) in his impugned order that M/s. S.S. Enterprises being a proprietary concern of M/s. Gunesh India Pvt. Ltd. is not required to obtain a separate PAN. At the time of hearing before us, the learned DR

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