Allahabad High Court
Commissioner Of Incoem Tax -Ii Lko. vs M/S Red Rose School Rajajipuram Lucknow on 2 August, 2010
Bench: Devi Prasad Singh, Anil Kumar
Court No. - 27 Case :- INCOME TAX APPEAL No. - 65 of 2010 Petitioner :- Commissioner Of Incoem Tax -Ii Lko. Respondent :- M/S Red Rose School Rajajipuram Lucknow Petitioner Counsel :- D.D.Chopra Hon'ble Devi Prasad Singh,J.
Hon'ble Anil Kumar,J.
Admittedly, the assessee has been registered under Section 12-A of the Income Tax Act with retrospective effect in pursuance to the order, passed by the Commissioner of Income Tax-II, Lucknow. Only because a teacher has been granted some higher salary and being related to the same school does not seem to make out a case depriving the assessee from the benefit flowing from Section 12-A of the Act. The finding recorded by the tribunal does not seem to suffer from any substantial illegality. The controversy seems to have been concluded with finding of facts. No substantial question of law is involved for interference under Section 260-A of the Act.
The appeal is accordingly dismissed. No order as to costs.
Order Date :- 2.8.2010 kkb/