Late Shri Ashok Kumar Goel Leagial Heir ... vs Income Tax Officer Ward-4, Hoshiarpur on 15 June, 2023
An order dated 09.10.2017 by the Civil judge (Junior Division),
Hoshiarpur in the case of Vipan Kumar versus Sh. Ashok
Kumar pronounced the decree in favour of the plaintiff by
giving the final finding that Goel Ice Mill was a partnership
firm and not a proprietorship concern in which Surinder Nath
having 35% share each and Vijay Kumar having 30% share in
said firm. Thus, it was clear that Goel Ice Mill was a firm and
the contention of the assessee that our partnership firm stood
dissolved w.e.f. 2002 on the death of one of the partnerwas not
accepted as it was clear from the order of Civil judge (Junior
Division), Hoshiarpur.A number of notices u/s 148 dated
31.03.2019, u/'s 142(1) dated 22.08.2019,11.10.2019 and
08.11.2019 were issued.In response to these notices, assessee
I.T.A. No.29/Asr/2022
Assessment Year: 2012-13 8
firm did not file its return of income, therefore, there was no
alternative left behind than to frame the assessment u/s 144 of
the Act to the best ofA.O's my judgment and on the basis of
material available on record, the returned income declared at
Rs. 2,84,438/- by. him as proprietor of Goel Ice Mills, Una
Road, Hoshiarpur was treated to be the income of the
partnership firm. As assessee has not filed return of income for
the firm salary and interest paid to partners were not
allowable."