KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR
In the result, appeals of the assessee are allowed
ITA 63/JODH/2020[2011-12]Status: DisposedITAT Jodhpur01 May 2025AY 2011-12
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42
292B of Act cannot be\nmade.\n3. That the ld. CIT (A) has failed to appreciate that under the law of partnership a firm\nhas no legal existence apart from partner and it is merely a compendious name to\ndescribe its partner. If respondent want to assess the income of non existing\npartnership firm, then the firm must be fully
