2019 (12) TMI 268

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....Adv., Mr. K.V. Balakrishnan, Adv. And Mr. Rahul Kumar Sharma, Adv. For Respondent(s) Mr. Sridhar Potaraju, Adv., Mr. Jitendra Kumar Tripathi, Adv., Mr. B.K. Satija, Adv., Ms. Anil Katiyar, AOR And Mr. B. V. Balaram Das, AOR ORDER 1. Heard learned counsel for the parties. 2. The issue involved in this appeal is essentially questioning the finding of fact recorded by the authorities below wheth....

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....n after new members were elected as the managing committee. That being the case, the question of appellant invoking the principle of capital asset does not arise. It may have been a different matter if it was a case of life time appointment of the appellant as Secretary of the concerned Institution. No such evidence was produced by the appellant before the assessing officer or before us. 5. Takin....