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2015 (4) TMI 189 - BOMBAY HIGH COURT

2015 (4) TMI 189 - BOMBAY HIGH COURT - TMI - Scope of Section 153C - exemptions u/s 11 denied - Revenue sought to rely on a search and seizure which revealed that certain documents were seized from the premises - Held that:- On mere seizure of these documents it was not established that the assessment proceedings could have been reopened. There are similar questions and which were raised in relation to an associate trust. Those questions were not termed as substantial questions of law by this Co .....

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se of the same Assessee [2014 (7) TMI 94 - BOMBAY HIGH COURT ] - Decided against revenue. - Income Tax Appeal No. 1255 of 2013 - Dated:- 24-3-2015 - S. C. Dharmadhikari And A. K. Menon,JJ. For the Appellant : Mr N N Singh For the Respondent : Mr Mandar Vaidya ORDER P.C. 1. This appeal of the Revenue challenges the order of the Tribunal dated 31st December, 2012. The assessment years in question were 1999-2000 and 2001-02 to 2006-07. There is an Educational institution managed and administered by .....

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