REAL CARGO MUMBAI,ARVALLI vs. THE ITO, WARD-1, MODASA
In the result, the appeal of the assessee in ITA No
ITA 268/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2010-11
Bench: Income-Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad. This Appeal In Ita No.268/Ahd/2024 For Assessment Year 2010-11, Is Filed By The Assessee Before Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen From The Appellate Order Dated 25.09.2023 Passed By Ld. Commissioner Of Income-Tax(Appeals), Nfac, Delhi U/S. 250 Of The Income- Tax Act,1961 , Vide Din & Order No. Itba/Nfac/S/250/2023- 24/1056508501(1), Which Has In Turn Arisen From The Assessment Order Dated 18.12.2018 Passed By The Assessing Officer U/S. 143(3) Read With Section 254 Of The Income-Tax Act 1961. 2. The Grounds Of Appeal Raised By The Assessee In Memo Of Appeal Filed With The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Reads As Under:-
For Appellant: Shri S.N.Divatia ,Advocate & ShriFor Respondent: Shri Akhilendra Pratap Yadav,CIT-DR
Section 143(3)Section 189(1)Section 250Section 253(3)Section 254Section 40
part of the assessee in making compliance of Section 176(3). The assessee is a partnership firm, and Reference is drawn to Section 189(1), which is relevant.
Similarly Section 189(3) provides that in case the firm is dissolved or business discontinued, every person who has at the time ... Under these facts and circumstances, and in the interest of justice as well now the inquiries are to be conducted Keeping in view
Section 189(1), 189(3) , 189(4) read with Section 176(3)(owing to failure on the part of the assessee to intimate Revenue in stipulated time
