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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