THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

reassessment completed under the main provision within four years, in accordance with law. 2. Whether on the facts and in the circumstances of the case should not the Tribunal have applied the ratio of the decision of the Supreme Court reported in 129 taxmann 72 in CIT v Forainer France. 3. Whether, on the facts and in the circumstances

THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) vs. M/S CHOICE FOUNDATION

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

13(8) of the Income Tax Act, the Assessing Officer had held that nothing contained in section 11 or section 12 shall operate so as to exclude any income from the total income of the assessee for the assessment year 2010-11. Accordingly, I am of the opinion that the income assessed for the assessment year 2010-11 is short

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

3. The dealer, among other objections, resisted the penalty proceedings on the ground that the estimation of suppressed turnover is illegal. Rule 3C of the Rules does not have independent standing since Section 4(2B) of the Act stood omitted from 01.07.2006. The absence of Section 4(2B) on the statute books with effect from 01.07.2006 is an important implication

COMMISSIONER OF INCOME TAX, TVM vs. M/S HOTEL SUN BEAM, ATTAKULANGARA TVM

Appeal is dismissed as indicated above

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

3. The Revenue challenges the order of the Income Tax Appellate Tribunal, Kochi in I.T.A No.695/Coch/2006. The subject matter of the appeal relates to the assessment year 2002- 03. The appeal is filed on the following substantial questions of law: “1. Whether on the facts and in the circumstances of the case the reassessment made by the Assessing Officer treating

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

3. We have heard learned Senior Counsel Mr A.Shankar for the assessee and Mr PKR Menon for the revenue. The learned counsel have referred to the details considered in ITA No.37 of 2012 for disposing of all the appeals. The core issue for consideration in the batch of appeals is the claim and entitlement of the assessee for exemption under

KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

3. We have heard learned Senior Counsel Mr A.Shankar for the assessee and Mr PKR Menon for the revenue. The learned counsel have referred to the details considered in ITA No.37 of 2012 for disposing of all the appeals. The core issue for consideration in the batch of appeals is the claim and entitlement of the assessee for exemption under

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

3. We have heard learned Senior Counsel Mr A.Shankar for the assessee and Mr PKR Menon for the revenue. The learned counsel have referred to the details considered in ITA No.37 of 2012 for disposing of all the appeals. The core issue for consideration in the batch of appeals is the claim and entitlement of the assessee for exemption under