TaxTMI 
TaxTMI 
2021 (1) TMI 241
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....OSE JOSEPH, SC, FOR INCOME TAX JUDGMENT This writ petition is filed by the petitioner a company incorporated under the Companies Act by challenging Exts.P5 dated 20.9.2019 passed by the 2nd respondent - the Income Tax Appellate Tribunal. The facts for disposal of the writ petition are as follows: 2. The petitioner is running a Hospital by name National Hospital at Mavoor Road, Kozhikode. The ....
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....Tax Act. It is also submitted that, there is no mention about training charges in any of the search papers such as Panchanama, search inventories, sworn statement etc. 4. A statement is filed on behalf of the respondents and it is stated therein that the assessee had not filed return of income and since details of payment received by the assessee was seized from the Medical College where proceedi....
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....rder passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be- (a) filed within one hundred and twenty days from the date on which the order appealed against is received by the assessee or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner; (b) [***] (c) in the form of a memorandum of a....
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....on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. (5) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. (6) The High Court may determine any issue which- (a) has not been determine....