MANISH TYAGI,GHAZIABAD vs. ITO, GHAZIABAD
In the result, appeal filed by the assessee is partly allowed
ITA 5548/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Mar 2021AY 2011-12
Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Manish Tyagi, Vs. Ito, House No. 131, Sector-6, Ward-1(4), Chiranjeev Vihar, Ghaziabad Ghaziabad Pan: Acgpt1413J (Appellant) (Respondent)
For Appellant: Ms. Prem Late Bansal, AdvFor Respondent: Shri Gaurav Dudeja, Sr. DR
Section 160Section 160(1)(i)Section 161(1)Section 163Section 2(14)Section 48Section 54F
facts in treating the assessee as representative assessee of Shri Ashok Tyagi u/s 160 of the Income Tax
Act. Infact, the provisions of section 160(1)(i) are not applicable and therefore, assessment was to be framed by the Assessing Officer directly in the name of non-resident Mr Ashok ... facts in treating the assessee as representative assessee of Shri Ashok Tyagi u/s 160 of the Income Tax Act. Infact, the provisions of section 160(1 )(i) are not applicable and therefore, assessment was to be framed by the Assessing
Officer directly in the name of non-resident Mr Ashok
