KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

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

147 shall be taken by the Assessing Officer in case of such trust or institution for any assessment year preceding the aforesaid assessment year only for non- registration of such trust or institution for the said assessment year: Provided also that provisions contained in the first and second proviso shall not apply in case of any trust or institution which

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

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

147 shall be taken by the Assessing Officer in case of such trust or institution for any assessment year preceding the aforesaid assessment year only for non- registration of such trust or institution for the said assessment year: Provided also that provisions contained in the first and second proviso shall not apply in case of any trust or institution which

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

147 shall be taken by the Assessing Officer in case of such trust or institution for any assessment year preceding the aforesaid assessment year only for non- registration of such trust or institution for the said assessment year: Provided also that provisions contained in the first and second proviso shall not apply in case of any trust or institution which

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

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

147 of the Income Tax Act (for short 'the Act') and the rental income received by the assessee from Apollo Tyres Ltd. (for short 'ATL') whether constitutes business income or income from other sources. The background circumstances relevant for ITA Nos.757/2009 and batch cases 12 disposing of the batch cases are substantially similar. Hence the learned counsel appearing for both

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

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

147 of the Income Tax Act (for short 'the Act') and the rental income received by the assessee from Apollo Tyres Ltd. (for short 'ATL') whether constitutes business income or income from other sources. The background circumstances relevant for ITA Nos.757/2009 and batch cases 12 disposing of the batch cases are substantially similar. Hence the learned counsel appearing for both

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

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

147 of the Income Tax Act (for short 'the Act') and the rental income received by the assessee from Apollo Tyres Ltd. (for short 'ATL') whether constitutes business income or income from other sources. The background circumstances relevant for ITA Nos.757/2009 and batch cases 12 disposing of the batch cases are substantially similar. Hence the learned counsel appearing for both

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

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

147 r.w.s. 148 of the I.T.Act, the period of limitation provided u/s 263(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

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