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2009 (6) TMI 47 - KARNATAKA HIGH COURTAOP – Charge of tax in terms of section 161(1A) and Explanation 2 below sub-section (3) of section 164 of the Act. - In this view of the matter though the learned counsel for the appellant contends that the dismissal of the special leave petition does not absolve the Tribunal to examine the facts and legal evidence on record and the fact that the appellant-trust would earn other income other than the rental income from the single property owned by the trust. In this view of the matter it would be suffice for us to direct the assessing authority to consider the facts pleaded in these appeals as to whether the assessee has earned income only from the house property or any other income other than the house property was earned during the assessment years 1985-86 and 1986-87 at the time of giving effect to the assessment orders
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