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1 - 7 of 7 (0.77 seconds)Section 153D in The Income Tax Act, 1961 [Entire Act]
Section 12A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 234C in The Income Tax Act, 1961 [Entire Act]
Vinod Kumar Bajaj , Delhi vs Dcit Central Circle-32, Delhi on 27 June, 2023
10. We find that aforesaid evidences have been also considered in the case of
assessee also and accordingly the Ld.CIT(A) has found the cash to be accounted
in the hands of Temple Trust. Since the audited accounts of Temple Trust are
not disturbed and the exemption benefits of Temple Trust are not disturbed by
the department, there is no reason to disturb the findings of ld. CIT(A) and the
factual acceptance of same by co-ordinate bench in the case of Vinod Kumar
Bajaj (supra), thus without entering into the merits of assertions again on first
principles, we are inclined to follow the co-ordinate bench decision, and find no
substance in the grounds no 1,2 and 4 of revenue qua the present assessee too.
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