THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

12A of the Act on 17.07.1974. It is running various educational institutions throughout the State of 3 Karnataka. During the financial year 2006-07, the Trust was also running a hospital by the name and style of “BGS Appolo Hospital” at Mysuru, in collaboration with M/s. Appolo Hospital Enterprises Limited (AHEL), Chennai. 3. The Assessee filed its return of income

Commissioner of Income Tax-V, vs. M/s.Sirveen Control Systems,

The appeals stand dismissed

12A(a) of the Act when the mandatory provisions of Section 11, 12 and 13 of the I. T. Act were not complied with? 5. Whether under the facts and circumstances of the case and in law, the Tribunal has committed an error of law by upholding the assessment under u/s. 143(3) dated 30.1.2006 which was clearly erroneous