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
3) only on the ground that the assessment was framed in the name of the amalgamating company, which was not in existence, ignoring the fact that the names of both the amalgamated company and the amalgamating company were mentioned in the assessment order;
ITA Nos. 03 & 24/DDN/2022
7
SA Nos. 01 & 04/DDN/2022
Karam Safety Pvt. Ltd.
(ii)
Even