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

business. 4. The Assessing Officer made the assessment order through Annexure-A dated 10.03.2015 rejecting the explanation offered by the assessee. By order dated 06.08.2015 made under Sec.154 of the Act the total income of the assessee has been reduced to Rs.1,60,56,579/-. The Commissioner of the Income Tax (Exemptions) had taken up proceedings under Sec.263

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX

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

business premises of the Shri. E.Shamsudeen. during the course of search, leads to the existence of unaccounted income in the case of the assessee. Consequent to the search. the jurisdiction over the case was assigned to the Deputy Commissioner of Income tax. Central Circle Kollam vide Notification in C. No.CIT KIM 201/JURIS/06-07 did. 29-12- 2006 of the CIT. Kottayam

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

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

business premises of the Shri. E.Shamsudeen. during the course of search, leads to the existence of unaccounted income in the case of the assessee. Consequent to the search. the jurisdiction over the case was assigned to the Deputy Commissioner of Income tax. Central Circle Kollam vide Notification in C. No.CIT KIM 201/JURIS/06-07 did. 29-12- 2006 of the CIT. Kottayam

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