JCIT Vs Bharat Construction (ITAT Dehradun)
Case ke facts
Ek firm ka assessment kiya gaya tha jab wo firm company ban chuki thi. Department ne baad mein assessment kiya.
Mudda (Issue)
Kya assessment firm ke naam par ho sakta hai jab wo company ban chuki ho?
Faisla (Held)
ITAT ne kaha, jab firm company ban gayi to uske baad assessment nahi ho sakta. Revenue ki appeal bekaar ho gayi, isliye quash kar diya.
Practical takeaway
Agar conversion ho jaye (firm se company), to purani entity pe fir se assessment nahi ho sakta. Registrar mein change show karo, aur timely department ko batao.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Azure Power Uranus Private Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 263, Section 270A
- Bestone Industries Private Limited Vs ITO (ITAT Delhi)ITAT Delhi
- Kalpana Misra Vs ITO (ITAT Delhi)ITAT Delhi
- Param Dairy Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 271AAB
- Sh. Jagjeet Singh Vs DCIT ACIT (ITAT Amritsar)ITAT Amritsar · Section 263
- Veena Chadha Vs Assessing Officer (ITAT Delhi)ITAT Delhi · Section 54
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-26.