2018 (8) TMI 1551

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....nt : Mr. J. P. Khaitan,Sr.Advocate, Ms. Swapna Das, Mr. Siddharth Das, And Mr. S. Sarkar, Advocates ORDER This appeal originates from an order of assessment of the assessee trust in respect of the assessment year 2010-11, in which the claim of the assessee for exemption of income under section 11 of the Income Tax Act, 1961 had been disallowed. Admitted position is that the assessee was regi....

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.... of the assessee. The assessment order out of which this appeal arises was issued on 25th March, 2013 in consequence of scrutiny assessment under Section 143(3) of the Act. On that date, the assessee's registration as a Trust stood restored by the Tribunal and Revenue's appeal against the Tribunal's decision was pending before this Court. The Assessing Officer, inter alia, observed and held in the....

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....ee was successful in its appeal against the order of the Assessment Officer before the Commissioner. The Tribunal also rejected Revenue's appeal by a decision delivered on 5th April, 2017 in ITA No.1545/KOL/2014. Revenue questions legality of the Tribunal's decision in this appeal before us. In GA No.3071 of 2017, the prayer of the Revenue in substance is for stay of operation of the order of the ....