KARAM SAFETY PRIVATE LIMITED,SITARGANJ vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR
In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed
ITA 24/DDN/2022[2018-19]Status: DisposedITAT Dehradun23 May 2023AY 2018-19
Bench: Sh. Saktijit Deydr. B. R. R. Kumar
For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Pramod Verma, CIT DR
Section 143(3)Section 144CSection 80Section 80ISection 92BSection 92C
150/-.
13. Thus, the AO / National Faceless Assessment Centre
(“NFAC”) while issuing the final assessment order, has completely erred in law by issuing the assessment order in the name of the non-existent partnership firm.
14. The other facts pertaining to intimation of the conversion of the assessee from partnership firm to private limited company to the revenue