Gujarat High Court
The Commissioner Of Income TaxI vs The Agricultural Produce Market ... on 11 February, 2008
Author: J.C.Upadhyaya
Bench: J.C.Upadhyaya
TAXAP/802/2007 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 802 of 2007
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THE COMMISSIONER OF INCOME TAXI Appellant(s)
Versus
THE AGRICULTURAL PRODUCE MARKET COMMITTEE Opponent(s)
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Appearance :
MRS MAUNA M BHATT for Appellant(s) : 1,MR MANISH R BHATT for
Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE MR.JUSTICE J.C.UPADHYAYA
Date : 11/02/2008
ORAL ORDER
Heard the learned counsel for the appellant.
The appeal is admitted in terms of the following question: "Whether, on the facts and in the circumstances of the cases, the Tribunal was right in law in holiding that the assessee was eligible for registration u/s.12A(a), without appreciating that it was assessed as local authority prior to the amendment in section 10(20) and 2(31), w.e.f. 1.4.2003 and its income was rendered chargeable to tax by restricting the definition of local authority and expanding the definition of 'person' only for denying the exemption u/s.10(20) and not for making such local authorities as eligible for exemption under the general provisions of section 11?"
Issue notice to the other side. Paper book be filed within 3 months. List the Appeal for final hearing after 3 months (Y.R. Meena, C.J.) (J.C. Upadhyaya, J.) binoy