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2011 (3) TMI 601 - HC - Income TaxBlock assessment - Exemption u/s 11 - it is for the assessee to canvass before the assessing authority by producing necessary materials to substantiate his claim in the context of the provisions of Section 10(22) of the Act - In the background of the findings of the Tribunal and upholding the order of the Tribunal on this aspect, the proper course herein would be to leave this question open for the assessee to canvass before the authority - as regards the correctness of the reopening having regard to the fact that there is no serious dispute raised except for raising the question of law it does not survive for consideration - since the matter has gone into by the assessee by producing materials before the assessing authority - Appeal is disposed of
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