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1991 (5) TMI 103 - ITAT BOMBAY-E
Extract:
.......other company, is not a curable defect. It goes to the very root of the assessment. In any case, after the CIT(A) had cancelled the order, the Department had reopened the assessment and had made a fresh assessment on the successor company, in such circumstances, no interference is called for. 20. In the result, the departmental appeal is dismissed.