1985 (10) TMI 114

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....tion under s. 11 of the IT Act. 2. Shri Sudersah Kapoor, the ld. counsel of the assessee, submitted that right from the asst. yrs. 1971-72, to asst. yr. 1976-77 be the income of the assessee trust has been held to exempt and then same is the position of the asst. yr. 1978-79 to 1982-83. It was pointed out that so far as the asst. yr. 1978-79 to 1982-83 are concerned, the ITO's themselves grante....

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....he submission made by the counsel. It was contended that the Revenue has thought it fit to refuse exemptions now only for the asst. yrs. 1977-78, which is an anomalous situation and betrays inconsistency on its part. The Departmental Representative, on the other hand, submitted that the ITO had adopted a different approach for refusing exemption in the year under appeal and referred to the disting....

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....have been passed by three different ITOs, namely, S/Shri N. D. Wariah, Davindar Nath and O. P. Malhotra. He Submitted that the Department should adopt a consistent approach and not pick out one assessment year for an opposite kind of approach. 3. Having heard the parties on this issue and aftger pressing the papers placed before us, we are satisfied that it will be futile to go into the second ....

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....e parties to the litigation. It is indeed incongruous to hold that even though on the same facts the trust income is exempt for the successive asst. yr. 1978-79 to 1982-83 and in the proceedings asst. yr. 1978-79 to 1982-83 and in the preceding asst. yrs. 1971-72 to 1976-77, it is not so for the asst. yr. 1977-78. To encourage discussion and litigation on such issues will only mean avoidable haras....