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

234C of the Income Tax Act, 1961. 7. That the appellant may kindly be permitted to raise any additional or alternate grounds at or before the time of appeal. 2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed

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

234C of the Income Tax Act, 1961. 7. That the appellant may kindly be permitted to raise any additional or alternate grounds at or before the time of appeal. 2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed

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

234C of the Income Tax Act, 1961. 7. That the appellant may kindly be permitted to raise any additional or alternate grounds at or before the time of appeal. 2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed

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

234C of the Income Tax Act, 1961. 7. That the appellant may kindly be permitted to raise any additional or alternate grounds at or before the time of appeal. 2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

234C. 14. That the petitioner may kindly be permitted to raise any additional or alternative ground at or before the time of hearing. 15. The petitioner prays for justice and relief.” 3. The facts as culled out from the record are that the return of income for the A.Y 2014-15 was electronically furnished on 25.11.2014 declaring a total income