2010 (4) TMI 1080

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....This appeal u/s 260 of the Income Tax Act (for short 'Act') is by the assessee who has claimed the status of a trust and had filed returns for the assessment year 2001-2002. 2.The return filed by the assessee, in the status of a trust, for the assessment year 2001-02 was finalized in terms of Sec. 143(3) of the Act as per the assessment order dated 13.03.2004. 3. However, said assessment having ....

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....l the Income Tax Appellate Tribunal, Bangalore, before which the same question was canvassed. The Tribunal also did not agree with the contention of the assessee that no valid section in terms of Sec. 151 had been obtained before the reopening of the concluded assessment and in this view of the matter dismissed the appeal as per order dated 24.07.2009. 6. Being aggrieved by the order of the Tribu....

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....n law? 7. We have perused the order impugned in this appeal and also the provisions of Sec.141, 148 and 151 of the Act. 8. As to whether a sanction in terms of Sec. 151 of the Act had been obtained or not is a question of fact. This question having been raised before two lower authorities and both authorities having factually found and having answered this question against the appellant, a quest....