In the result, both the M
Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)
12A(a) of the Act vide order dated 23-03- 2006. For the assessment year 2016-17, the Assessee Trust filed its return of income on 16-10-2016 declaring total income nil. 2.1 During the assessment proceedings, the AO has invoked the provisions of section 11(4) of the Act, as per the section, the AO shall have power