9911796707
TMI Blog1987 (2) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion : " Whether, on the facts and in the circumstances of the case and on the basis of the material available on record, the Tribunal was right in holding that the Income-tax Officer had granted exemption under section 11 to the assessee-trust after making thorough enquiries about the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion II of the Act without examining in detail the applicablity of the provisions of section 13(1)(c)(ii) of the Act. After giving a show-cause notice under section 263 of the Act, the Commissioner held that the assessments made by the Income-tax Officer were perfunctory. The Commissioner, therefore, set aside the orders of assessment and the Income-tax Officer was directed to assess afresh in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . That is how the aforesaid question of law has been referred to this court for its opinion. Learned counsel for the Revenue contended that the Tribunal was not justified in coming to the conclusion that the Income-tax Officer had granted exemption to the assessee-trust after applying his mind to the question as to whether the assessee was entitled to claim exemption under section 11 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to exemption in the light of the provisions of section 13(1) of the Act. This finding, according to the Tribunal, was not justified in view of the material on record. Learned counsel for the Revenue contended that the order of assessment passed by the Income-tax Officer did not disclose application of mind. However, if from the entire record, the Tribunal found that the Income-tax Officer was ali ..... X X X X Extracts X X X X X X X X Extracts X X X X
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