THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS
ITA/46/2020HC Kerala03 Apr 2024
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
short of abdication in favour of a new body of men. Necessarily there is also
the attempt by the old trustees to divest themselves of all properties vested in
them by the settlor and vesting them in another body of persons. We know of
no principle of law and of no authority which permits such abdication of trust
in favour