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 63/JODH/2020[2011-12]Status: DisposedITAT Jodhpur01 May 2025AY 2011-12
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
189(3) are being reproduced\nfor better understanding of the matter :-\n189. Firm dissolved or business discontinued.\n\" (1)Where any business or profession carried on by a firm has been discontinued or where\na firm is dissolved, the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for\nIncome-tax Officer\" (w.e.f. 1.4.1988).] shall make an assessment
