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 65/JODH/2020[2013-14]Status: DisposedITAT Jodhpur01 May 2025AY 2013-14
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
3)",
"234A",
"234C",
"133A",
"131",
"194C",
"282BB",
"292B",
"142(1)",
"34"
],
"issues": "Whether reassessment proceedings are valid when notice under Section 148 was issued to a non-existent firm and not served on legal heirs, and whether the Assessing Officer followed the proper procedure under Section 189