COMMISSIONER OF INCOME TAX, TVM vs. M/S HOTEL SUN BEAM, ATTAKULANGARA TVM
Appeal is dismissed as indicated above
ITA/197/2009HC Kerala07 Dec 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Appellant: COMMISSIONER OF INCOME TAXFor Respondent: M/S HOTEL SUN BEAM, ATTAKULANGARA
Section 143(3)Section 185
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
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and Income tax Act?
2.
Whether on the facts and in the circumstances of the
case and also in the light
