INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

54F, AO was directed to\nverify genuineness and veracity of claim of assessee—Claim of exemption_u/s\n54F, as raised by assessee should be allowed—Assessee's appeal allowed.\n6.2\nHowever the assessee had filed the ROI and Audit report in response to\nthe notice u/s 148. As per the section 147 and section 148 of the Income

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

54F, AO was directed to\nverify genuineness and veracity of claim of assessee—Claim of exemption_u/s\n54F, as raised by assessee should be allowed—Assessee's appeal allowed.\n6.2 However the assessee had filed the ROI and Audit report in response to\nthe notice u/s 148. As per the section 147 and section 148 of the Income

GOVERDHAN SIGH SHEKHAWAT,JAIPUR vs. ITO, JAIPUR

section 54F of the Act. It was submitted that in spite of above submissions, the AO has not acceded to assessee’s contentions and has denied the exemption u/s 54F of the Act. 5. It was further submitted that some of the notable facts were not judiciously considered by the AO and/or were not denied by the AO though having

SAJJAD ALI,CHITTORGARH vs. DCIT(INTL)- JAIPUR, JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

Charitable Trust [1987] 65 CTR (Raj.) 30 : [1987] 167 ITR 129 (Raj.) Thus it is clear that Assessing Officer has made enquiry but sufficiency of enquiry can be depend upon from person to person. The AO cannot remain passive in the face of a return which is apparently in order but calls for further enquiry. It is the duty