Re-opening of assessment as assessee-trust was hit by sec. 13 was valid: HC

IT : Where assessee, a registered trust, filed return disclosing NIL income after taking benefit of section 11 and Assessing Officer passed assessment order under section 143(3) accepting declared income and subsequently he reopened said assessment for reason that assessee had received sizable donation from one 'H', which was also a registered trust, and spent such sum on officers/directors of 'H' and claimed same as reimbursement of expenditure and such receipt was hit by section 13(3)(b), reop

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