THE ACIT, CIR-1(1), ERNAKULAM, ERNAKULAM vs. SRI.JOSE MATHEW, M/S.E.V.MTHAI & SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

131 ITR 597 (SC) which is altogether on a different issue. 4. Is not the order of the Tribunal against the principle laid down in 284 ITR 557?" 3. Briefly stated the facts of the case are that, the respondent assessee was the proprietor of Kavitha Theatre, Ernakulam, till 14.08.1998. On 14.08.1998, the assessee converted the proprietory concern into

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals