https://www.taxtmi.com/caselaws?id=71603 The appeals for the assessment years 1981-82 to 1983-84 were allowed, and the appeal for the assessment year 1984-85 was dismissed. The Third Member's decision invalidated the assessments on the trust for 1981-82 to 1983-84, confirming only the assessment for 1984-85. The court held that the CIT was not justified in setting aside the Assessing Officer's order under section 263 for 1981-82, and the Assessing Officer was not justified in assessing the trust under section 164 for 1982-83 and 1983-84. en-us Mon, 10 Jan 2000 00:00:00 +0530 Mon, 25 Apr 2011 18:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71603 The appeals for the assessment years 1981-82 to 1983-84 were allowed, and the appeal for the assessment year 1984-85 was dismissed. The Third Member's decision invalidated the assessments on the trust for 1981-82 to 1983-84, confirming only the assessment for 1984-85. The court held that the CIT was not justified in setting aside the Assessing Officer's order under section 263 for 1981-82, and the Assessing Officer was not justified in assessing the trust under section 164 for 1982-83 and 1983-84. Case-Laws Income Tax Mon, 10 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71603