THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR
ITA 261/ASR/2004[1999-2000]Status: DisposedITAT Amritsar07 Dec 2023AY 1999-2000
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)
charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently.
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ITA Nos. 184 to 186/Asr/2001 &Ors.
Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors.
12. In the following decisions, too, the Courts have held that though the doctrine
