VARSMA ENGINEERS GROUP,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), JABALPUR
In the result, the assessee’s appeal is allowed
ITA 224/JAB/2018[2008-09]Status: DisposedITAT Jabalpur22 Oct 2021AY 2008-09
Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2008-09 Varhsma Engineer’S Group, Assistant Commissioner Of Vs. Income Tax, Vijay Nagar, Circle – 1(1), Jabalpur (M.P.) Jabalpur (M.P.) [Pan: Aaefv 7885Q] (Appellant) (Respondent) Appellant By Sh. H.S. Modh Adv. Respondent By Smt. Swati Agarwal, Sr. Dr Date Of Hearing 12/10/2021 Date Of Pronouncement 22/10/2021
Section 143(3)Section 147Section 148(1)Section 184Section 40
reassessment proceedings as being based thereon and, thus, as not valid in law. As held by the ld. CIT(A), a deed not stamped or notarized (authenticated), is not a proper instrument of partnership.
4. I have heard the parties, and perused the material on record.
4.1
Both the parties have, in my view, travelled outside the purview
