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
reassessment made on the assessee or any person
in consequence of, or to give effect to any finding,
direction or order made under sections 20, 21, 22,
(22A), 23 or 24 or any judgment or order made by
the Supreme Court, the High Court, or any other
court.”
3. The wording in section 12-A(2) “in consequence
