THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN
ITA/18/2017HC Kerala23 Jun 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Section 143(2)Section 260A
E N T
[ITA Nos.18/2017, 13/2017, 29/2017]
S.V. Bhatti, J.
These appeals are under Section 260A of the Income Tax
Act, 1961 (for short 'the Act'). The Principal Commissioner of
Income Tax, Kottayam (for short 'the Revenue') is the appellant
in these Tax Appeals. M/s.Meenakshy Enterprises, a proprietary
concern, represented by T. Murugan, since deceased,
represented by his wife Usha