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1972 (2) TMI 23 - HC - Income TaxBy this writ petition filed under articles 226 and 227 of the Constitution, the petitioner, Vidarbha Housing Board, Nagpur, is seeking to challenge the validity and/or, legality of the notice issued by the Income-tax Officer, City Circle and Refunds, Nagpur - impugned notice is sought to be attacked as being without jurisdiction and in excess of authority of the officer concerned, and the circumstances in which the challenge is made may be stated - Whether a housing board constituted under Madhya Pradesh Housing Board Act is a part of the State Government and is exempt from income-tax - Whether the income of board was held under trust wholly for charitable purpose and is exempt from tax
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