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trustees, they can make amendment and the amendment at any rate will be operative only prospectively. Therefore there is no taboo on trustees amending ... facts and circumstances of the case, we find that the only surviving defect pointed out by the Commissioner was 6 Page of 6 ITA. 1799

trustees, they can make amendment and the amendment at any rate will be operative only prospectively. Therefore there is no taboo on trustees amending ... facts and circumstances of the case, we find that the only surviving defect pointed out by the Commissioner was 6 Page of 6 ITA. 1799

benefit of the directors of the company, MRPL, who are also the trustees of the assessee-trust. The duty is cast upon the Department ... held so, interest levied u/s 234A and 234B will also not survive. We, therefore, set aside the order