ACIT NON CORPORATE CIRCLE 4, COIMBATORE vs. AQUA SUB ENGINEERING, COIMBATORE
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that for previous assessment years, it had consistently held the assessee to be assessed as a firm, not an AOP. Following these precedents, the Tribunal decided to maintain the same assessment status for the current year.
What were the facts?
The Revenue appealed against the CIT(A)'s order concerning the assessment year 2015-2016. The sole issue was whether the assessee should be assessed as a firm or an Association of Persons (AOP).
What were the issues?
The primary issue was the correct classification of the assessee for tax assessment purposes: as a partnership firm or an Association of Persons (AOP).
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI,
Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals)-3, Coimbatore dated 27.03.2019 and pertains to the assessment year 2015-2016.
The only issue arises for consideration before this Tribunal is whether the assessee has to be assessed either as firm or Association of Persons (AOP). It is brought to the notice of the Tribunal by the ld. Departmental Representative as well as the ld. Representative for the assessee that for the assessment years 2009-10 to 2014-15, this Tribunal found that the assessee had to be assessed as firm not as AOP. In view of the findings of this Tribunal for those assessment years and for the reasons stated therein, this Tribunal is of the considered opinion that the assessee has to be assessed as a partnership firm and not as AOP. Therefore, we do not find any reason to interfere with the order of the CIT(A).
In the result, the appeal filed by the Revenue in 2015-2016 stands dismissed.
Order pronounced in the open court on 7th February, 2020 at Camp at Coimbatore.
Recent GST High Court judgments
Search GST case law →- Mascot Constructions Co. And Another vs. The Commissioner Of Goods And Services Tax (GST) And AnotherBombay · 22 Oct 2026
- Ankil Jagdishchandra Kholwadwala vs. Union Of INDIA And AnrBombay · 22 Oct 2026
- Fasil Hussain Shah vs. Ut Of J And K Th Commissioner Secretary TO Government Finance Department And OthersJammu and Kashmir and Ladakh · 21 Oct 2026
- M/S. Devkinandan Traders vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026
- M/S Dixit Medical Agencies vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026
