M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT
In the result, the appeals filed by the assessee are disposed of as follows:
ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A
133A and the documents impounded during the survey, which
were also virtually admitted by the assessee, there was no error in the order of the
Tribunal in accepting the materials on record in order to arrive at an assessment.
However, in the case of present assessee, there was no admission by the Trustees
of the Trust. Hence, this judgment
