ITAT deletes assessment order passed u/s 153A of Income Tax Act against non existent partnership firm [Read Order]

By Aparna. M - On November 22, 2023 1:30 pm - 2 mins read
Non Existent Partnership Firm - Partnership Firm - Income Tax Act - Income Tax - Tax News - Existent Partnership Firm - Partnership - Firm - TAXSCAN

The Income Tax Appellate Tribunal (ITAT), Bangalore bench, deleted the assessment order passed under Section 153A of the Income Tax Act, 1961, against a non-existent partnership firm. The assessee, Trishul Buildtech Infrastructure Pvt. Ltd., was initially a partnership firm. A search and seizure operation under section 132 of the Income-tax Act, 1961, uncovered diaries in…

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