INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR
ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17
Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal
Section 11Section 12ASection 143(3)
directly i.e., get around the mandate of the exception carved out by Section
13(3)(b) read with Explanation (iii) by invoking Section 13(1)(f) of the UP VAT
Act."
6. PROPOSITION 2: once purchase of subject immovable property by assessee
trust is continuously and without any adverse inference
