In the result, both the appeals are dismissed
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
section 148 by the learned AO is without jurisdiction, bad both in the eye of law and on facts. 1.1 The assessee trust was formed on 17.10.2012 and it was constructing hospital building for charitable purpose at rural area of Dist. Shahjahapur. Since inception of the trust and during financial year 2013-14 relevant to Assessment year