SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

rectification u/s 154. (3) Alternatively: how assessment completed u/s 143 (3), proceeding u/s 154 is not amenable? Copy of reply dated 04/05/2018 attached at Pg No 54 to 97. Yet the Ld. AO did not consider without considering case laws furnished. In first appeal, it has been argued on similar line like:  Provision of section 54F in force

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

rectification\napplication made by appellant u/s 154, ignoring the apparent mistakes that had\noccurred in the appellate order, including incorrect application of law that goes\nagainst canons of well established fundamentals of partnership law.\n2. That the ld. CIT (Appeal), Udaipur has erred in law and on facts in confirming M/s.\nKeshariyaji Filling Station, a partnership firm as an existing

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

rectification\napplication made by appellant u/s 154, ignoring the apparent mistakes that had\noccurred in the appellate order, including incorrect application of law that goes\nagainst canons of well established fundamentals of partnership law.\n2. That the ld. CIT (Appeal), Udaipur has erred in law and on facts in confirming M/s.\nKeshariyaji Filling Station, a partnership firm as an existing

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

rectification\napplication made by appellant u/s 154, ignoring the apparent mistakes that had\noccurred in the appellate order, including incorrect application of law that goes\nagainst canons of well established fundamentals of partnership law.\n2. That the ld. CIT (Appeal), Udaipur has erred in law and on facts in confirming M/s.\nKeshariyaji Filling Station, a partnership firm as an existing

SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

reassessment proceeding U/s 147 of the Act without obtaining proper satisfaction and sanction from the superior authority U/s 151 of the Act. I have carefully considered the facts and submissions of the Learned AR and the decisions relied on by him. This is 3 SMT SHAHNAJ VS ITO, WARD-2, CHURU the case where originally the appellant had not filed

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

rectification\napplication made by appellant u/s 154, ignoring the apparent mistakes that had\noccurred in the appellate order, including incorrect application of law that goes\nagainst canons of well established fundamentals of partnership law.\n2. That the ld. CIT (Appeal), Udaipur has erred in law and on facts in confirming M/s.\nKeshariyaji Filling Station, a partnership firm as an existing

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

rectification\napplication made by appellant u/s 154, ignoring the apparent mistakes that had\noccurred in the appellate order, including incorrect application of law that goes\nagainst canons of well established fundamentals of partnership law.\n2. That the ld. CIT (Appeal), Udaipur has erred in law and on facts in confirming M/s.\nKeshariyaji Filling Station, a partnership firm as an existing