Case Law Details
New Okhla Industrial Development Authority Vs CCIT (Supreme Court)
Appellant namely ‘New Okhla Industrial Development Authority; claimed that he is covered by Clause (ii) of the Explanation to Section 10(2) i.e. Municipality as referred to in clause (e) of Article 243P of the Constitution. We, while discussing above provisions, have already held that the appellant is not covered by the word/expression of Municipality in clause (e) of Article 243P. Thus, the appellant is not clearly included in sub-clause (ii) of Explanation. It is not even the case of the appellant that the appellant is covered by Section 10(20) except clause (ii).
FULL TEXT OF THE SUPREME COURT JUDGMENT
The appellant by these appeals has challenged the Division Bench judgment of Allahabad High Court dated 28.02.2011 dismissing the writ petition filled by the appellant challenging the notices issued by the Income Tax Authority under Section 142 of the Income Tax Act, 1961 as well as the judgment dated 04.11.2011 rejecting the review application.
2. The facts giving rise to these appeals are:
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