NRP Projects (P.) Ltd. Vs Additional/Joint/Deputy/ACIT/ITO (Madras High Court)
Case ke facts
Ek dissolved partnership firm ke khilaaf reassessment kiya gaya tha. Usi PAN aur IEC records se company ke successor ki transactions sabit ho gayi thi.
Mudda (Issue)
Badi baat yeh thi: kya dissolved firm ke khilaaf reassessment sahi hai jab successor ka record alag hai?
Faisla (Held)
Court ne reassessment ko radd kar diya. Bola dissolved firm ka case kholne ka koi basis nahi jab successor entity ke records complete hain.
Practical takeaway
Agar aapki firm dissolve ho gayi hai aur nayi entity ban gayi hai toh apne sab financial records successor entity ke naam pe clear rakhna bahut zaroori hai.
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
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-11.