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

234A and\nRs. 482019 u/s 234C of the Income Tax Act, 1961.\n7. That the appellant may kindly be permitted to raise any additional or alternate\ngrounds at or before the time of appeal.\n2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji\nFilling Station, a dealer of Bharat Petroleum

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

u/s 148, and the legal representatives were not properly brought on record, the notice was invalid. Consequently, the reassessment proceedings were vitiated.", "result": "Allowed", "sections": [ "154", "250", "148", "133A", "131", "147", "189(3)", "234A

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

234A and\nRs. 482019 u/s 234C of the Income Tax Act, 1961.\n7. That the appellant may kindly be permitted to raise any additional or alternate\ngrounds at or before the time of appeal.\n2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji\nFilling Station, a dealer of Bharat Petroleum

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

u/s 148, and the notice was not served on the legal representatives of the deceased partners, the reassessment proceedings were invalid. The CIT(A) erred in upholding the validity of the notice and the subsequent proceedings.", "result": "Allowed", "sections": [ "148", "147", "189(3)", "154", "250", "133A", "131", "292B", "234A

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

sections": [ "148", "147", "189(3)", "154", "250", "133A", "131", "292B", "234A", "234C" ], "issues": "Whether the reassessment proceedings initiated by issuing a notice u/s

DAWOODI BOHRA JAMAT,UDAIPUR vs. ITO WARD EXEMPTION UDAIPUR, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

147 rws 144B as the assessment order was not passed u/s 144. Hence the order of the ld. CIT(A) are bad in law, invalid, illegal and on facts of the case, for and various other reasons and hence the same may kindly be quashed. 3.1 Rs. 75,00,000/-: The ld. AO has grossly erred in law as well

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

234A, B,C and D. The interest so charged is being totally contrary to the\nprovision of law and on facts of the case and hence same may kindly be deleted in full .\n“Revised Ground No.3: Rs.1,14,89,554/-:-The ld. CIT(A) has grossly erred in law as\nwell as on the facts of the case