THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.
ITA/758/2009HC 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
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
