KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR
ITA 67/JODH/2020[2015-16]Status: DisposedITAT Jodhpur01 May 2025AY 2015-16
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
made.
3. That the ld. CIT (A) has failed to appreciate that under the law of partnership a firm
has no legal existence apart from partner and it is merely a compendious name to
describe its partner. If respondent want to assess the income of non existing
partnership firm, then the firm must be fully