CHANDAN RALTORS P LTD.,MUMBAI vs. ITO-14(1)(1), MUMBAI
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SMT. BEENA PILLAI, JM
Per: Smt. Beena Pillai, J.M.:
Present appeal arises out of order dated 03.03.2021 passed by NFAC, Delhi, for assessment year 2010-11 on the following revised grounds of appeal:
“1. The learned CIT(A) has erred in confirming the validity of notice issued u/s. 148 and consequently the validity of the order passed u/s. 143 (3) r.w.s. 147. Your appellant respectfully submits that the notice u/s. 148
and consequently the order u/s. 143 (3) r.w.s. 147 are invalid and deserves to be annulled
I.T.A. No.761/Mum/2021
Assessment Year: 2010-11
The learned CIT(A) has erred in upholding the validity of the order u/s. 143 (3) r.w.s. 147 though it was passed in the name of a company which was struck off and dissolved by the