Tag Archives: Burgess English Senior Secondary School

Assessee School’s Exemption Valid as Revision Under Section 263 Impermissible After Proper Enquiry by AO

By | October 29, 2026
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Assessee School’s Exemption Valid as Revision Under Section 263 Impermissible After Proper Enquiry by AO Issue Whether the Principal Commissioner was justified in invoking revisionary jurisdiction under Section 263 to set aside an assessment order where the Assessing Officer had already conducted detailed enquiries and taken a plausible view that the assessee-school formed part of… Read More »

In the absence of new material facts, the principle of consistency applies and school’s surplus cannot be assessed separately when integrated into the parent board’s accounts.

By | August 1, 2026
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In the absence of new material facts, the principle of consistency applies and school’s surplus cannot be assessed separately when integrated into the parent board’s accounts. Issue Whether the surplus/income of a school can be separately assessed in its hands under Section 144 of the Income-tax Act, 1961, when it claims to be part of… Read More »