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2015 (9) TMI 594 - AT - Income TaxAdditions made on the basis of assessment completed as AOP - CIT(A) deleted the addition - whether the assessee has nowhere proved that it falls under the category of Artificial Juridical Person and is created by the Ministry of Petroleum and Natural Gas as its extension wing? - Held that:- CIT(A) in the impugned order has correctly deleted the addition in dispute by respectfully following his own earlier order for the asstt. year 2004- 05 wherein on the basis of the notification [Resolution No. 13013/4/84-0R-I dated 10.1.986] issued by the Ministry of Petroleum and Natural Gas, it is very clear that it is nothing but a government and an extension of the government. Hence it is not liable for any tax; . The assigning officer had on his own had changed the status of the appellant from AJP to AOP. This legally he cannot do it and the entire assessment is wrong and bad in law. It is liable to be annulled. - Decided against revenue.
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