THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,
ITA/483/2009HC Kerala19 Jul 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD
Sections 28 to 44 of the Act
irrespective of doing business. He prays for answering
substantial question Nos. 3 to 5 in favour of revenue and
against the assessee.
10. Senior Adv.Mr.Joseph Markose argues that the
assessee moved BIFR in 1987 and the case of assessee has
been taken up for enquiry in 1991, BIFR found that the
assessee could
