M/s Sehaj Impex vs Income Tax Officer, Ward-30(1), Delhi
Case No: ITA No. 4055/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench 'G', New Delhi
Date: 1/8/2026
Parties Involved
appellantM/s Sehaj Impex (through its surviving partner Mr. Simardeep Singh Kohli)
respondentIncome Tax Officer, Ward-30(1), Delhi
Facts Summary
The case involves M/s Sehaj Impex, a partnership firm formed under a deed dated 01.01.2004 between two partners, Mr. Simrandeep Singh Kohli and Mrs. Dhanwant Kaur Kohli. Mrs. Dhanwant Kaur Kohli died on 07.01.2007, leading to the dissolution of the partnership firm. Post-dissolution, Mr. Simrandeep Singh Kohli continued the business as a sole proprietor. The business was run through a current account initially opened in the name of the partnership firm. The assessee used the Importer-Exporter Co…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment order passed in the name of the dissolved partnership firm is sustainable in law.
Precedents Relied Upon
2 precedents cited in this judgement.