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1973 (11) TMI 1 - ALLAHABAD HIGH COURT
U.P. State Warehousing Corporation has approached this court under article 226 of the Constitution, with a prayer that the notice of demand issued by the Income-tax Officer, requiring the petitioner to pay a sum as advance tax be quashed - petitioner alleges that in its assessments for the last several years it had been claiming exemption from income-tax in respect of its income from letting its warehouses, but this claim has been consistently rejected by the Income-tax Officer as well as the Appellate Assistant Commissioner and the matter is now pending in appeal before the Tribunal. - Petitioner prays that the question of law whether the petitioner is entitled to exemption under section 10(29) of the Income-tax Act, 1961, be decided this court