The Dcit, Circle-4,, Ahmedabad vs Gopal Iron & Steel Co.(Guj.) Ltd.,, ... on 6 May, 2022
I.T.A No. 1901 and C.O. 247/Ahd/2014 A.Y. 2009-10 Page No 19
DCIT vs. Gopal Iron & Steel Co. Ltd.
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1 - 2 of 2 (0.33 seconds)Dcit, Moradabad vs M/S Rohilkhand Chemicals & Protien (P) ... on 7 May, 2019
The Assessing Officer shall verify as to
whether the assessee had received any share capital and share
premium for the impugned assessment year by obtaining
necessary information from the ROC. He shall verify as to
whether the assessee has filed any objection challenging the
reasons. Needless to say the Assessing Officer shall decide the
issue as per fact and law after giving due opportunity of being
heard to the assessee. He shall also keep in mind the latest
decision of the Hon'ble Supreme Court in the case of DCIT Vs.
NRA Iron & Steel (P) Ltd. and the decision of Hon'ble Delhi High
Court in the case of NDR Promoters Private Limited reported in
410 ITR 379. The grounds raised by the revenue are accordingly
allowed for statistical purposes.
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