2018 (10) TMI 609

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..... of inaccurate particulars or concealment of income by the assessee. - We see no reason to interfere. - Decided against the revenue. - R/TAX APPEAL NO. 976 of 2018 - - - Dated:- 20-8-2018 - MR AKIL KURESHI AND MR MR B.N. KARIA, JJ. For The PETITIONER (s) : MRS MAUNA M BHATT (174) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue has filed this a .....

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..... the authorities below. It is true that the business of the proprietary concern M/s. Suvarnamahal was continued as business of the partnership firm on and from 25.02.2008. In the case of ALA Firm, the facts were that the firm was dissolved and the business was discontinued. Therefore, the stock in trade were revalued at market price whereas the facts of the case in hand show that the business cont .....

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