KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing officer without rejecting an objection for issuance of notice under section 148 to non- existent assessee and not following the procedure u/s 189

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing officer without rejecting an objection for issuance of notice under section 148 to non- existent assessee and not following the procedure u/s 189

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing officer without rejecting an objection for issuance of notice under section 148 to non- existent assessee and not following the procedure u/s 189

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing officer without rejecting an objection for issuance of notice under section 148 to non- existent assessee and not following the procedure u/s 189

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

reassessment proceedings an invalid........” iv] On the identical facts the Hon’ble ITAT Agar Bench in the case of Shri. Raj Singh Vs ITO (ITAT Agra) ITA No. 408/Agra/2018 Date of Order : 22/03/2019 "29. The text of the reasons recorded do proves that virtually there has been no application of mind by the learned Assessing officer so as to form

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

reassessment proceedings an invalid........” iv] On the identical facts the Hon’ble ITAT Agar Bench in the case of Shri. Raj Singh Vs ITO (ITAT Agra) ITA No. 408/Agra/2018 Date of Order : 22/03/2019 "29. The text of the reasons recorded do proves that virtually there has been no application of mind by the learned Assessing officer so as to form