1988 (8) TMI 69

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..... rred to as "the Act"), the Income-tax Appellate. Tribunal, Indore Bench, Indore, has referred the following questions of law to this court for its opinion "1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in entertaining the appeal of the assessee and holding that the Income-tax Appellate Tribunal should not have made the assessm .....

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..... ficer held that as Seth Gopaldas had retained full and complete control over the temple and its property, the income of the temple was assessable in the hands of Seth Gopaldas. The Income-tax Officer accordingly made assessment of the temple on a protective basis. The appeal preferred by the assessee from the order of the Income-tax Officer was dismissed. The assessee then took up the matter befor .....

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..... that taken in [1984] 146 ITR 442. In this view of the matter, the Tribunal, in our opinion, was right in holding that the Income-tax Officer should have made assessment of the temple not on a protective basis, but on a substantive basis. The Tribunal was also right in holding that the deed of endowment dated August 20, 1954, by Seth Gopaldas, was valid according to law. For the aforesaid reasons .....

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