Kerala High Court
The Commissioner Of Income Tax vs M/S Hotel Sun Beam on 6 December, 2010
Bench: C.N.Ramachandran Nair, V.K.Mohanan
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ITA.No. 197 of 2009()
1. THE COMMISSIONER OF INCOME TAX,
... Petitioner
Vs
1. M/S HOTEL SUN BEAM,
... Respondent
For Petitioner :SRI.JOSE JOSEPH, SC, FOR INCOME TAX
For Respondent :SRI.K.ANAND (A.201)
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN
Dated :06/12/2010
O R D E R
C.N. RAMACHANDRAN NAIR &
V.K. MOHANAN, JJ.
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R.P. NO. 1101/2010 in I.T.A. No. 197/2009
and I.T.A. No. 197 of 2009
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Dated this the 6th day of December, 2010
JUDGMENT
Ramachandran Nair, J.
Review Petition is filed for the reason that there are mistakes in the judgment, inasmuch as decision of the Supreme Court relied on by this Court while disposing of the case is not on granting of registration to a firm under the Income Tax Act. We have in a batch case later held that partnership firms running Bar Hotel with at least one of the partners having licence is entitled to get registration under Section 185 of the I.T. Act or to be treated as a firm under the provisions of the I.T. Act. Following the judgment in I.T.A. No. 546 of 2009 and connected cases, we allow the review by recalling the judgment and by dismissing the departmental appeal.
(C.N. RAMACHANDRAN NAIR) Judge (V.K. MOHANAN) Judge.
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