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", "234C", "282BB", "292B

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

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

292B of Act cannot be\nmade.\n3. That the ld. CIT (A) has failed to appreciate that under the law of partnership a firm\nhas no legal existence apart from partner and it is merely a compendious name to\ndescribe its partner. If respondent want to assess the income of non existing\npartnership firm, then the firm must be fully

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

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

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

292B of the Act. We accordingly find no infirmity in the findings of the Ld. CIT(A) and accordingly, dismiss this technical ground raised by the Assessee. Thus, this ground of appeal is dismissed. 9. Ground No. 4 relates to challenging jurisdiction and passing of Assessment Order on the ground of invalid approval u/s 153D