MADHUBAN DEALERS PVT. LTD. PRESENTLY KNOWN AS MADHUBAN DEALERS LLP,KOLKATA vs. PCIT-13, KOLKATA
In the result, the appeal of assessee allowed
ITA 273/KOL/2022[2010-11]Status: DisposedITAT Kolkata07 Nov 2023AY 2010-11
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Section 143(1)Section 143(3)Section 144Section 147Section 148Section 154Section 263Section 68
reassessment order in the light of the Ld Pr. CIT order dated 27.07.2016, the assessee company got amalgamated with M/s.
Nihon Impex Private Ltd. We note that it was the result of the scheme of amalgamation filed before the Hon’ble NCLT which was duly sanctioned vide order dated 21.12.2018. With this amalgamation made effective from 01.04.2017, the assessee company
