R. S. Securities and Labour Services Pvt. Ltd Vs. ITO, Ward-20(4), New Delhi
Case No: ITA No. 3308 & 3309/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH
Date: 2/11/2025
Parties Involved
appellantR. S. Securities and Labour Services Pvt. Ltd
respondentITO, Ward-20(4), New Delhi
Facts Summary
The appeal arises from the order of the National Faceless Appeal Centre (NFAC), Delhi dated 31.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 03.12.2018 by ITO, Ward-20(4), Delhi. The name of the assessee company, R. S. Securities and Labour Services Pvt. Ltd, had been struck off in the records of the Ministry of Corporate Affairs, Government of India on 21.8.2017 in terms of section 248(5) of the Companies Act, 2013. Notification in the offic…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the ld NFAC was justified in confirming the action of the ld AO in passing an order on a company whose name had already been struck off in the records of the Ministry of Corporate Affairs, Government of India.