2015 (4) TMI 189

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 Court. The Tribunal examined the scope of Section 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 ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a trust. The assessee trust was formed by a 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 grounds and computed the total income. Apart from the order disallowing the exemption and the various addit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4 of 2012 decided on 12th September, 2014. 2. The parties before us conceded that the questions raised in these appeals are common which have been dealt with by this Court in the aforementioned appeals. Those having been dismissed for want of any substantial question of law, even this appeal fails. It is dismissed accordingly. There will be no order as to costs. - - TaxTMI - TMITax - Incom .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X