SHREE GANESH COMMODITY BORKERS,DELHI vs. ITO,WARD-1, HISSAR
In the result, appeal of the Assessee in ITA No
ITA 5015/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jul 2025AY 2013-14
Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No. 5016/Del/2024 (A.Y. 2014-15) Shree Ganesh Commodity Vs. Ito Brokers B-10 Ravi Plaza, Ward-1 95-97 Green Square Hissar Market, Hisar, 125001, Haryana Pan: Acbfs5547B Appellant Respondent Assessee By Advocate C. S. Anand & Advocate Vaishnavi Yadav Revenue By Sh. Mahesh Kumar, Cit(Dr) & Shri Manish Gupta, Sr. Dr Date Of Hearing 26/05/2025 Date Of Pronouncement /06/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeals Are Filed By The Assessee Represented By Its Former Partner Sh. Rajkumar Jangid, Challenging The Orders Dated
Section 115BSection 147Section 148Section 148ASection 151Section 68
notices have been issued to the partners of the dissolved firms or to
the partners immediately before the dissolutions.
17. The provision of Section 283 (2) of the Act deals with service of
notice in case of dissolved firm. For the sake of ready reference,
provision of Section 283 ... being a minor) or member of the association, as the case may be immediately before its dissolution.”
18. As per the provision of Section 283(2) of the Act, when the firm
is dissolved and the said fact of dissolution has been duly informed to
the A.O. /Department