THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), vs. MS/.LOVE IN ACTION SOCIETY NALANCHIRA,

Appeal is allowed as

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

2. The Commissioner of Tax (Exemptions), Kochi/Revenue is the appellant. M/s. Love in Action Society/assessee is the respondent. The assessee, on 07.10.2013 filed income tax returns for the Assessment Year 2013-14. The assessee is a Charitable Society registered under Section 12AA of the Income Tax Act, 1961 (for short, 'the Act'). On 29.03.2016 the assessment for the subject year

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

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

2) of the I.T.Act would begin to run from the date of intimation u/s 143(1) of the I.T.Act and not from the date of order of reassessment. As mentioned earlier, if the period of limitation is to be reckoned from the date of intimation u/s 143(1) of the I.T.Act, the Commissioner ought to have initiated revisionary proceedings

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

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

143(3). The assessment was completed by treating the lease rent received from Apollo Tyres Ltd. amounting to Rs.6,61,75,914/- as income from business of the assessee. Thereafter the AO issued notice dated 23.3.2001 and ITA Nos.757/2009 and batch cases 15 reopened the assessment under Section 148 of the Act. The proposed re-assessment principally

THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,

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

143(3). The assessment was completed by treating the lease rent received from Apollo Tyres Ltd. amounting to Rs.6,61,75,914/- as income from business of the assessee. Thereafter the AO issued notice dated 23.3.2001 and ITA Nos.757/2009 and batch cases 15 reopened the assessment under Section 148 of the Act. The proposed re-assessment principally

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

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

143(3). The assessment was completed by treating the lease rent received from Apollo Tyres Ltd. amounting to Rs.6,61,75,914/- as income from business of the assessee. Thereafter the AO issued notice dated 23.3.2001 and ITA Nos.757/2009 and batch cases 15 reopened the assessment under Section 148 of the Act. The proposed re-assessment principally

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

reassessment made by the Assessing Officer treating the status as AOP as against the assessee’s claim as registered firm is in order in view of the legal position under Abkari Act ITA NO. 197 OF 2009 -3- and Income tax Act? 2. Whether on the facts and in the circumstances of the case and also in the light