PREETI NAVEEN MEHTA,UDAIPUR vs. ITO WARD 1(4) UDAIPUR, UDAIPUR

In the result, the appeals of the assessees bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. Nos. 13 To 14/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Preeti Naveen Mehta, 118, Vs. Income Tax Officer, Hotel, Aashish Palace Ki Gali Ward-1(4), Udaipur. Chetak Marg, Udaipur, Raj. [Pan: Aixpm5948A] (Appellant) (Respondent) I.T.A. Nos. 15 To 16/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Tej Prakash Bahnwar Lal Vs. Income Tax Officer, Mehta, 118, Hotel, Aashish Ward-1(4), Udaipur. Palace Ki Gali Chetak Marg, Udaipur, Raj. [Pan: Agnpm0758N] (Respondent) (Appellant) Appellant By Sh. Shrawan Kumar Gupta, Adv. Respondent By Ms. Nidhi Nair, Sr. Dr Date Of Hearing 11.12.2023 Date Of Pronouncement 15 .12.2023

68 of the Act. Aggrieved, the assessee challenged both the legal and factual grounds before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being aggrieved assessee filed an appeal before us. 6. The ld. AR filed the written submissions which are kept in the record. The ld. AR first invited our attention

PREETI NAVEEN MEHTA,UDAIPUR vs. ITO WARD 1(4) UDAIPUR, UDAIPUR

In the result, the appeals of the assessees bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. Nos. 13 To 14/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Preeti Naveen Mehta, 118, Vs. Income Tax Officer, Hotel, Aashish Palace Ki Gali Ward-1(4), Udaipur. Chetak Marg, Udaipur, Raj. [Pan: Aixpm5948A] (Appellant) (Respondent) I.T.A. Nos. 15 To 16/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Tej Prakash Bahnwar Lal Vs. Income Tax Officer, Mehta, 118, Hotel, Aashish Ward-1(4), Udaipur. Palace Ki Gali Chetak Marg, Udaipur, Raj. [Pan: Agnpm0758N] (Respondent) (Appellant) Appellant By Sh. Shrawan Kumar Gupta, Adv. Respondent By Ms. Nidhi Nair, Sr. Dr Date Of Hearing 11.12.2023 Date Of Pronouncement 15 .12.2023

68 of the Act. Aggrieved, the assessee challenged both the legal and factual grounds before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being aggrieved assessee filed an appeal before us. 6. The ld. AR filed the written submissions which are kept in the record. The ld. AR first invited our attention

TEJPRAKASH BHANWAR LAL MEHTA,U vs. ITO WARD 1(4), UDAIPUR, UDAIPUR

In the result, the appeals of the assessees bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. Nos. 13 To 14/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Preeti Naveen Mehta, 118, Vs. Income Tax Officer, Hotel, Aashish Palace Ki Gali Ward-1(4), Udaipur. Chetak Marg, Udaipur, Raj. [Pan: Aixpm5948A] (Appellant) (Respondent) I.T.A. Nos. 15 To 16/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Tej Prakash Bahnwar Lal Vs. Income Tax Officer, Mehta, 118, Hotel, Aashish Ward-1(4), Udaipur. Palace Ki Gali Chetak Marg, Udaipur, Raj. [Pan: Agnpm0758N] (Respondent) (Appellant) Appellant By Sh. Shrawan Kumar Gupta, Adv. Respondent By Ms. Nidhi Nair, Sr. Dr Date Of Hearing 11.12.2023 Date Of Pronouncement 15 .12.2023

68 of the Act. Aggrieved, the assessee challenged both the legal and factual grounds before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being aggrieved assessee filed an appeal before us. 6. The ld. AR filed the written submissions which are kept in the record. The ld. AR first invited our attention

TEJPRAKASH BAHNWAR LAL MEHTA,UDAIPUR vs. ITO, WARD 1(4) UDAIPUR, UDAIPUR

In the result, the appeals of the assessees bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. Nos. 13 To 14/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Preeti Naveen Mehta, 118, Vs. Income Tax Officer, Hotel, Aashish Palace Ki Gali Ward-1(4), Udaipur. Chetak Marg, Udaipur, Raj. [Pan: Aixpm5948A] (Appellant) (Respondent) I.T.A. Nos. 15 To 16/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Tej Prakash Bahnwar Lal Vs. Income Tax Officer, Mehta, 118, Hotel, Aashish Ward-1(4), Udaipur. Palace Ki Gali Chetak Marg, Udaipur, Raj. [Pan: Agnpm0758N] (Respondent) (Appellant) Appellant By Sh. Shrawan Kumar Gupta, Adv. Respondent By Ms. Nidhi Nair, Sr. Dr Date Of Hearing 11.12.2023 Date Of Pronouncement 15 .12.2023

68 of the Act. Aggrieved, the assessee challenged both the legal and factual grounds before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being aggrieved assessee filed an appeal before us. 6. The ld. AR filed the written submissions which are kept in the record. The ld. AR first invited our attention

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

68 (w.e.f.\n1.4.1993).]\n(4)Where such discontinuance or dissolution takes place after any proceedings in respect\nof an assessment year have commenced, the proceedings may be continued against the\nperson referred to in sub-section (3) from the stage at which the proceedings stood at the\ntime of such discontinuance or dissolution, and all the provisions of this

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

68 (w.e.f.\n1.4.1993).]\n(4)Where such discontinuance or dissolution takes place after any proceedings in respect\nof an assessment year have commenced, the proceedings may be continued against the\nperson referred to in sub-section (3) from the stage at which the proceedings stood at the\ntime of such discontinuance or dissolution, and all the provisions of this

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

68 (w.e.f.\n1.4.1993).]\n(4)Where such discontinuance or dissolution takes place after any proceedings in respect\nof an assessment year have commenced, the proceedings may be continued against the\nperson referred to in sub-section (3) from the stage at which the proceedings stood at the\ntime of such discontinuance or dissolution, and all the provisions of this

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

68 (w.e.f.\n1.4.1993).]\n(4)Where such discontinuance or dissolution takes place after any proceedings in respect\nof an assessment year have commenced, the proceedings may be continued against the\nperson referred to in sub-section (3) from the stage at which the proceedings stood at the\ntime of such discontinuance or dissolution, and all the provisions of this

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