High Court disposed of appeals against order of reassessment merely on basis of its decision on issue of registration under S 12A of the Act. As the matter was not decided on merits the order of High Court is set aside and, appeals were to be restored to file of High Court for disposal on merits. Accordingly the order of ITAT Cochin Bench ITA Nos. 37, 38 39.40 and 42 of 2012 dt. 14-03-2012 restored to the file of the High Court for fresh disposal fresh. (AY. 2001-02 to 2005-06)
Kerala Cricket Association v. ACIT (2019) 265 Taxman 17 / 181 DTR 153/ 310 CTR 273 (SC)
S. 260A : Appeal–High Court-High Court disposed of appeals against order of reassessment merely on basis of its decision on issue of registration under S. 12A and not on merits-Order was to be set aside and, appeals were to be restored to file of High Court for disposal on merits. [S. 12A, 147, 148]