J. P. MARKETING MEHSANA,MEHSANA vs. THE ITO, WARD-1, MEHSANA

ITA 987/AHD/2023Status: DisposedITAT Ahmedabad10 January 2025AY 2017-18Bench: SMT.ANNAPURNA GUPTA (Accountant Member), MS. SUCHITRA RAGHUNATH KAMBLE (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee had sufficiently demonstrated the dissolution of the partnership firm. The reasons cited by the revenue authorities for the firm's continued existence were found to be flimsy and irrelevant.

What were the facts?

The assessee, a partnership firm, was assessed for several years. The assessee contended that the firm had dissolved much earlier and its business was taken over by a proprietary concern. The Assessing Officer (AO) and Commissioner (Appeals) proceeded with the assessment, holding the firm to be in existence.

What were the issues?

Whether the partnership firm was in existence during the impugned assessment years, and if not, whether the assessment framed in its name was valid.

Which sections of the Income-tax Act were involved?

Section 176, Section 189

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SMT.ANNAPURNA GUPTA & MS. SUCHITRA RAGHUNATH KAMBLE

For Appellant: Shri S.N. Divetia, and Shri Samir Vora,Ars, Shri Sudhendu Das, CIT-DR
Hearing: 18/12/2024Pronounced: 10/01/2025

आदेश आदेश

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER The above four appeals have been filed by the assessee against separate orders passed by the ld.Commissioner of Income (Appeal), National Faceless Appeal Centre (NFAC), Delhi under section 250(6) of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short] for the above four assessment years.

2.

It was common ground th

The order continues below.

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