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1 - 10 of 11 (0.21 seconds)Indian Planetary Society vs Central Board Of Direct Taxes on 10 July, 2009
9. The writ petitioner relied upon the decision of the Bombay High Court in
the case of Indian Planetary Society v. CBDT (2009) 318 ITR 102. It had relied
upon the decision in the representation made to the CBDT, after the order dated
9th August, 2011 in the earlier writ petition. The ruling of the Bombay High Court
Division Bench is categorical as it says that the CBDT has the power to make a
reference to the Central Govt. which alone has the jurisdiction to decide the
question in terms of Section 35(3) of the Income Tax Act and the governing
Rules. The CBDT could not be unaware of the legal position having regard to the
mandate of Section 35; this Court is of the opinion that the assumption of
jurisdiction by CBDT to decide the matter itself is without authority of law. The
direction of the Court had to be construed within the frame work of law and the
CBDT could only refer the matter to the Central Govt., but not to decide the
matter itself.