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2007 (8) TMI 338 - HC - Income TaxAssessment – clubbing of income – trust – held that – earlier CIT(A) and ITAT had given a finding that the trust is a genuine one and that the Assessing Officer was wrong in clubbing the income of the said Sri Balaji Trust with the assessee’s income – revenue did not file any appeal against such orders - counsel for the Revenue is unable to furnish any details regarding the earlier order of the Tribunal and is also unable to furnish a copy of the same. Therefore, the earlier order of the Tribunal has become final. Further, counsel for the Revenue is also unable to give any compelling reason or point out any material change in the present assessment years. Hence, we are of the view that the Tribunal correctly followed its earlier order and held that the Assessing Officer cannot club the income of Sri Balaji Trust in the hands of the assessee
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