Search: reassessment u/s 147

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

ITA/483/2009HC 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

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.

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 TAX

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

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

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

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX