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Showing contexts for: nonexistent entity in Dnh Spinners Private Limited,Mumbai vs Assistant Commissioner Of Income Tax, ... on 24 June, 2025Matching Fragments
-Why didn't the appellant inform ACIT Circle 30 (1) when it informed ACIT Circle 18(1) on 24.11.2015? •
-Why no objections were filed to the notice u/s 148 issued in the name of DNH Spinners?
-Why no submissions were filed before ACIT Circle 30(1) when all correspondences were being received by it and especially when there is No change of address.
6.12 Thus in my opinion it appears to be a deliberate act on the part of the appellant to slyly forward a copy to the department and later claim that it had informed the department. The ACIT Circle 30(1) Mumbai was not made aware of the change in status even though the same could have easily been done by the appellant. In the light of these circumstances the claim of the appellant regarding jurisdiction of the AO and issuance of notice to nonexistent entity cannot be accepted.