2024 (9) TMI 1135

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..... the assessees as consideration for relinquishment of their trusteeship - Assessing Authority and the First Appellate Authority had found that the excess sale consideration received by the said assessees was in fact amounts towards consideration paid by the Believers Church for their relinquishment of their trusteeship in the Carmel Educational Trust and was liable to be assessed in their hands, th .....

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..... back to the tribunal to pass a fresh order on this issue in the light of our findings above - HELD THAT:- In the interest of justice, we are not inclined to interfere with the impugned judgment and, hence, the special leave petitions are dismissed. Pending application(s), if any, shall stand disposed of. - HON'BLE MR. JUSTICE SANJIV KHANNA And HON'BLE MR. JUSTICE SANJAY KUMAR For the Pe .....

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