Smt. Barkha Khandelwal vs. ITO -3(1) Indore

Parties Involved

Facts Summary

The dissolved firm M/s JSM Devcon was incorporated on 06.06.2011 and was dissolved on 15.07.2015. Smt. Barkha Khandelwal, an ex-partner of the dissolved firm, filed an appeal against the order passed by the Assessing Officer under section 143(3)/147 of the Income Tax Act, 1961. The Commissioner of Income Tax (Appeal) dismissed the appeal as not maintainable, stating that the assessment order was passed against the firm and not the individual ex-partner. Smt. Barkha Khandelwal argued that she was an aggrieved party and had the right to appeal under sections 189 and 246A of the Income Tax Act.…

Legal Issues

• 1. Whether the assessee is entitled to challenge the assessment order as an aggrieved ex-partner of the dissolved firm?
• 2. Whether the appeal filed by the assessee is maintainable?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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