2025 (6) TMI 874

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sr. Advocate with Shri Parimalsinh B Parmar, AR For The Respondent by: Shri AP Singh, CIT. DR ORDER PER: SUCHITRA KAMBLE, JUDICIAL MEMBER: These cross appeals have been filed by the Revenue and the Assessee against the order of the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as "CIT(A)" for short) dated 21.04.2023, passed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....before the Ld. CIT(A) who has given relief to the assessee by deleting an amount of Rs. 26,49,40,943/- which was added to the income of the assessee on account of unexplained investment; and confirmed rest of the disallowances made by the Assessing Officer. 4. Aggrieved by the order of the Ld. CIT(A), the assessee and Revenue, both are in appeal before the Tribunal. The Revenue is in appeal again....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ial Gazette of this notice, the company shall stand dissolved." 7. As per Section 250 of the Companies Act, 2013 states that where a company stands dissolved under Section 248 of the Act, it shall on and from the date mentioned in the notice under sub-section (5) of that section cease to operate as a company and the certificate of incorporation issued to it shall be deemed to have been cancelled....