https://www.taxtmi.com/caselaws?id=19832 The Tribunal allowed registration of the firm for income tax assessment in relation to the hotel business but deemed the income from the wine business as belonging to an "association of persons." The Appellate Tribunal found the assessment under section 147(a) invalid for the non-existent firm and directed separate evaluation of income from the wine business. It determined that income from the wine business could not be clubbed with the hotel business income. The Tribunal partially allowed appeals challenging the levy of interest under sections 139(8), 215, and 217 of the Income-tax Act and directed further consideration by the Appellate Assistant Commissioner. The High Court held that a single application for reference under section 256(1) was maintainable for common legal questions arising from a consolidated order. en-us Thu, 23 Sep 1993 00:00:00 +0530 Tue, 10 Nov 2009 10:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19832 The Tribunal allowed registration of the firm for income tax assessment in relation to the hotel business but deemed the income from the wine business as belonging to an "association of persons." The Appellate Tribunal found the assessment under section 147(a) invalid for the non-existent firm and directed separate evaluation of income from the wine business. It determined that income from the wine business could not be clubbed with the hotel business income. The Tribunal partially allowed appeals challenging the levy of interest under sections 139(8), 215, and 217 of the Income-tax Act and directed further consideration by the Appellate Assistant Commissioner. The High Court held that a single application for reference under section 256(1) was maintainable for common legal questions arising from a consolidated order. Case-Laws Income Tax Thu, 23 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19832