TMI Blog2014 (4) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ned and after examining the issue on the basis of the evidence adduced by the petitioners in support of their contentions seeking exemption from payment of income tax on the basis of Section 10(26), then pass appropriate orders in the cases of each individual assessee – thus, the matter is remitted back to the ITO(TDS) for fresh consideration in the light of the judgement delivered in Pradip Kr. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income tax by virtue of the exemption contained in Section 10(26) of the Act. This, in principle, is the question that arises for consideration in this writ petition and is raised for its decision. After having heard the learned counsel for the petitioners and also hearing the learned Standing Counsel appearing for the respondent-Income Tax Department, on advance notice, we are of the consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oners in support of their contentions seeking exemption from payment of income tax on the basis of Section 10(26), then pass appropriate orders in the cases of each individual petitioner. Needless to observe the legal question as to who is entitled to claim the benefit of exemption as contained in Section 10(26) of the Act was already decided by the Full Bench of this High Court in WP(C) No.727 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enquiry be held by the Income Tax Officer (TDS), Dibrugarh, Assam within a period of six months from today. Each of the petitioners shall submit proper representation duly supported with documentary evidence and necessary details to enable the authority concerned to decide the said representation as directed supra within the timeframe fixed. It be submitted within a month from today as an outer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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