TMI Blog1995 (2) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer as well as the Commissioner of Income-tax (Appeals) under the provisions of the Income-tax Act, 1961 (in short, "the Act"), holding the petitioner not to be a "local authority" and thus exempt from payment of income-tax under section 10(20) of the Act. The assessment proceedings in question are for the assessment year 1991-92. It appears, after the assessment order was made, attachm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the petitioner, submitted that since the question of inherent jurisdiction is involved, the writ petition is also maintainable. He states that there are various judgments of the Supreme Court as well as of the High Court in support of the submission that a writ petition would lie and he says that in some cases, the judgments referred to committees like the petitioner. Mr. Jaitley ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Kerala High Court decision in Antonottov. TRO [1988] 171 ITR 461. It is also submitted by Mr. Pandey that section 10(29) of the Act has also to be considered. We may reproduce sections 10(20) and 10(29) of the Act as under : "Section 10(20).--The income of a local authority which is chargeable under the head 'Income from house property', 'Capital gains' or 'Income from other sources' or from a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act" could be decided by the Appellate Tribunal under the Act. It is not a case where the petitioner has to come to this court immediately when notice under the Act was issued. But it has already availed of the remedy of appeal in the first instance. In these circumstances, primarily keeping in view the decision of the Supreme Court in Titaghur Paper Mills' case [1983] 142 ITR 663, we woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. Thus, we direct that while the assessment for the assessment year 1985-86 may go on, the demands, if any, shall not be enforced, till the appeal in the present case is heard and decided by the Appellate Tribunal. Let the appeal before the Appellate Tribunal be filed immediately and we hope that in view Of the importance of the question of law involved, the Appellate Tribunal would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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