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TMI Blog2020 (2) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation of delay of 79 days in filing the writ appeal. For the reasons stated in the application, it is allowed and the delay in filing of appeal is condoned. 2. Heard Shri Amit Chaudhari and Ms. Naushina Afrin Ali, the learned counsel for the Appellant/Department as well as Shri Neelabh Dubey, the learned counsel appearing for the Respondent/Assessee. 3. The learned standing counsel for the Appellant submits in response to the query raised by this Court on 20.01.2020 with reference to the applicability of the Circular No. 3/2018 dated 11.07.2018 that, as categorically mentioned in paragraph 11, the monitory limits mentioned therein shall not apply to writ matters and hence it is not relevant. We hold it accordingly. 4. Correctnes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the meanwhile, returns were submitted by the Respondent/Bar Council in respect of the years 2004-05 and 2005-06 claiming exemption, as it was being enjoyed hitherto in the erstwhile undivided State of Madhya Pradesh. But the Assessing Officer, observing that no specific exemption certificate in favour of the Chhattisgarh State Bar Council was produced, the exemption was disallowed. Rs. 26,34,763/- was reckoned as the income and the tax liability was fixed to an extent of Rs. 11,43,561/- which was required to be satisfied. Met with the situation, the Respondent/Bar Council took up the matter before the Appellate Authority in respect of the year 2004-05 where interference was declined, in turn leading to a further appeal before the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perfectly within the four walls of law and not assailable under any circumstances. 8. After hearing both the sides, the learned Single Judge passed a common verdict referring to the various provisions and in particular, Section 2(f), read with Sections 78 and 79 of the Act of 2000, simultaneously referring to the relevant provisions of the Advocates Act as well. Scrutiny was made and a finding, was rendered, particularly, in the light of the functions to be discharged by the State Bar Council. It was accordingly held that the course pursued by the Respondent/Department was not correct or sustainable and a declaration was made to the effect that the State Bar Council was entitled to get exemption, which was to be have an effect from the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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