THE PR. COMMISSIONER OF INCOME TAX vs. M/S BIOPLUS LIFE SCIENCES PVT LTD
In the result, I pass the following:-
ITA/1014/2017HC Karnataka24 Jul 2018
Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar Writ Petition No.1014 Of 2017 (T-Kst) Between: M/S. Rainbow Colour Lab, No.13, D.J.C. Complex, Hudson Circle, Bengaluru – 560 027. A Partnership Firm Represented By Its Partner Sri.G.K.Madan Mohan, Aged About 62 Years, S/O Sri.G.V.Krishna Reddy. ...Petitioner (By Sri. M.Thirumalesh, Advocate ) And: 1. State Of Karnataka
Section 12
1) and Section 31(3) of the Act
indicates the cases where persons other than the
appealing assessees might be affected by orders
passed by the Appellate Commissioner. Modification
or setting aside of assessment made on a firm, joint
Hindu family, association of persons, for a particular
year may affect the assessment for the said year on a
partner