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
194C). Accordingly, a notice under section 148 dated 08.03.2018 was issued in the name of\nnon-existent firm and not properly served thereon. The said reassessment proceeding was based\non ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The\nassessing officer without rejecting an objection for issuance of notice under section
