M/S JR FIBER GLASS INDUSTRIES PVT LTD,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE, MUMBAI
The appeal is allowed
ITA 2848/MUM/2023[2008-2009]Status: DisposedITAT Mumbai31 Jan 2024AY 2008-2009
Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.2848/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2009-10) M/S. Jr Fiber Glass Industries Pvt. Ltd.
For Appellant: Shri Satyaprakash SinghFor Respondent: Ms. Kavitha Kaushik (Sr. AR)
Section 133(6)Section 147Section 68
68. The Hon'ble Apex Court ratio was taken
note by the Hon'ble Gujarat High Court in the case of Dy CIT vs
Rohini Builders (2002) 256ITR360 wherein the Hon'ble High
Court observed at pages 369 and 370 of this order are reproduced hereunder:-
"Merely because summons issued to some of the creditors could not be
served
