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Commissioner of Income Tax-I Versus Yashwantrao Chavan Smruti Nyas

2015 (4) TMI 189 - BOMBAY HIGH COURT

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 ass .....

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on 153C of the Income Tax Act, 1961 and observed that the provision cannot be resorted unless the Authorities find any material which is incriminating in nature. In the facts of this case, there was no justification in proceeding under Section 153C o .....

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MBAY 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 Re .....

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Deed of Trust dated 14th November, 1991. The objects of the trust have been noted and further that it was entitled to exemption under section 11 of the Income Tax Act, 1961. The Assessing Officer disallowed the exemption under section 11 on various g .....

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eizure 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 o .....

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